Legal Opinion
NORTHERN TELECOM INC. v. COMMISSIONER
United States Tax Court
Decided May 7, 2001No. 2045-97Unpublished
1Opinion of the Court
NORTHERN TELECOM INC. & SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
NORTHERN TELECOM INC. v. COMMISSIONER
No. 2045-97
United States Tax Court
T.C. Memo 2001-108; 2001 Tax Ct. Memo LEXIS 135; 81 T.C.M. (CCH) 1584;
May 7, 2001, Filed
An appropriate order will be issued.
N. Jerold Cohen, W. Scott Wright, J.D. Fleming, Jr., Stephen F. Gertzman, Daniel R. McKeithen, and Walter T. Henderson, Jr., for petitioner.
Gary F. Walker and Nancy W. Hale, for respondent.
Cohen, Mary Ann
COHEN
MEMORANDUM OPINION
COHEN, JUDGE: Respondent determined the following deficiencies in petitioner's…
2Cases cited4 opinions
- Hoven v. CommissionerUnited States Tax Court · 1971
- Textron Inc. v. CommissionerUnited States Tax Court · 2000
- First American National Bank of Nashville v. Chicken System of America, Inc.Court of Appeals of Tennessee · 1980
- Beck v. CommissionerUnited States Tax Court · 1987