Legal Opinion
CF Indus., Inc. v. Commissioner
United States Tax Court
Decided November 25, 1991No. Docket No. 9420-88UnpublishedCited by 2 opinions
1Opinion of the Court
CF INDUSTRIES, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
CF Indus., Inc. v. Commissioner
Docket No. 9420-88
United States Tax Court
T.C. Memo 1991-568; 1991 Tax Ct. Memo LEXIS 616; 62 T.C.M. (CCH) 1249; T.C.M. (RIA) 91568;
November 25, 1991, Filed
Decisions will be entered under Rule 155.
Raymond P. Wexler, Todd F. Maynes, and William R. Welke, for the petitioner.
James S. Stanis, Judith M. Picken, and William G. Merkle, for the respondent.
GOFFE, Judge.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
The Commissioner determined deficiencies in petitioner's Federal…
2Cases cited15 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Faber Cement Block Co. v. CommissionerUnited States Tax Court · 1968
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1991
- Citron v. CommissionerUnited States Tax Court · 1991
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- CF Industries, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 1993
- Cf Industries, Inc. v. Commissioner Of Internal RevenueCourt of Appeals for the Seventh Circuit · 1993