1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 69 T.C.M.
  5. 69 T.C.M. 2230 (1995)
 

NABISCO BRANDS, INC. v. COMMISSIONER

Docket No. 26644-91.

69 T.C.M. 2230 (1995)

T.C. Memo. 1995-127

Nabisco Brands, Inc. and Consolidated Subsidiaries v. Commissioner.

United States Tax Court.

Filed March 27, 1995.

Attorney(s) appearing for the Case

Wayne S. Kaplan, Thomas Kittle-Kamp, David A. Hyman, William A. Schmalzl, Joel V. Williamson, 190 S. LaSalle St., Chicago, Ill., Stephen D. Katzman, and Jeffrey B. Frishman, for the petitioner. William S. Garofalo and Phillip A. Pillar, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax of $2,016,773 for 1982 and $2,223,929 for 1983.

Petitioner bought the Life Savers trademarks in 1981 as part of its purchase of the Life Savers business from Squibb, Inc. (Squibb). After concessions, the sole issue for decision is whether petitioner's payments to Squibb for the Life Savers trademarks are deductible under section...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases