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WILLAMETTE INDUSTRIES, INC. v. COMMISSIONER

Docket Nos. 275-84, 38880-84, 10578-86.

69 T.C.M. 2319 (1995)

T.C. Memo. 1995-150

Willamette Industries, Inc. v. Commissioner.

United States Tax Court.

Filed April 4, 1995.

Attorney(s) appearing for the Case

Charles P. Duffy and Philip N. Jones, 1100 S.W. 6th Ave., Portland, Ore., for the petitioner.

Brenda M. Fitzgerald and Randall E. Heath, for the respondent.

Supplemental Memorandum Opinion

Colvin, Judge:

This matter is before the Court on petitioner's motion to limit valuation adjustments. The opinion in this case, Willamette Industries, Inc. v. Commissioner1 [Dec. 48,357(M)], T.C. Memo. 1992-407, was filed July 16, 1992.2 In that opinion, this Court established...

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