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GENERAL DYNAMICS CORPORATION AND SUBSIDIARIES v. COMMISSIONER

Docket No. 19202-94.

71 T.C.M. 2586 (1996)

T.C. Memo. 1996-153

General Dynamics Corporation and Subsidiaries v. Commissioner.

United States Tax Court.

Filed March 26, 1996.

Attorney(s) appearing for the Case

David C. Bohan, Chicago, Ill., James M. Lynch, Richard T. Franch, and Philip A. Stoffregen, for the petitioner. William H. Quealy, Jr., and Alice M. Harbutte, for the respondent.

MEMORANDUM OPINION

GERBER, Judge:

Petitioner moved, in limine, to preclude respondent from questioning further or litigating the amount of research credits claimed under section 411 in connection with fixed-price Government contracts. For the reasons expressed hereinafter, petitioner's motion will be denied.

Background

This case was specially assigned to this division of the Court by an April 4, 1995...

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