Legal Opinion

Figgie International, Inc. v. Commissioner

United States Tax Court

Decided July 23, 1985No. Docket No. 12627-79Unpublished

1Opinion of the Court

FIGGIE INTERNATIONAL, INC. (SUCCESSOR BY MERGER TO MID-CONTINENT MANUFACTURING CO., INC. AND SUBSIDIARIES), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Figgie International, Inc. v. Commissioner

Docket No. 12627-79.

United States Tax Court

T.C. Memo 1985-369; 1985 Tax Ct. Memo LEXIS 265; 50 T.C.M. (CCH) 509; T.C.M. (RIA) 85369;

July 23, 1985.

Andre M. Saltoun,Neal J. Block, and James M. O'Brien, for the petitioner.

Judy Jacobs, for the respondent.

WILES

MEMORANDUM FINDINGS OF FACT AND OPINION

WILES, Judge: Respondent determined the following deficiencies in petitioner's Federal income…

2Cases cited17 opinions

  1. Boehm v. CommissionerSupreme Court of the United States · 1945
  2. Jasionowski v. CommissionerUnited States Tax Court · 1976
  3. Achiro v. CommissionerUnited States Tax Court · 1981
  4. Morton v. CommissionerUnited States Board of Tax Appeals · 1938
  5. Morton v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940

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