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INTERLAKE CORP. v. COMMISSIONER

Docket No. 8258-96.

112 T.C. 103 (1999)

INTERLAKE CORPORATION, SUCCESSOR IN INTEREST TO INTERLAKE, INC., AND CONSOLIDATED SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 18, 1999.

Attorney(s) appearing for the Case

John M. Newman, Jr., and Kenneth E. Updegraft, Jr., for petitioner.

Lawrence C. Letkewicz, for respondent.

OPINION

WELLS, Judge:

This matter is before the Court on the parties' cross-motions for summary judgment pursuant to Rule 121(a). Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Respondent determined deficiencies in the Federal income tax of Interlake Corp. and its consolidated subsidiaries as...

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