1. Home
  2. Browse Decisions
  3. T.C.
  4. 114 T.C.
  5. 114 T.C. 519 (2000)
 

GAF CORP. & SUBS. v. COMMISSIONER

Docket No. 23682-97.

114 T.C. 519 (2000)

GAF CORPORATION AND SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 29, 2000.

Attorney(s) appearing for the Case

Albert H. Turkus, Pamela F. Olson, William F. Nelson, and Anne E. Collins, for petitioner.

John A. Guarnieri, Craig Connell, and Ruth M. Spadaro, for respondent.

OPINION

RUWE, Judge:

The matter is before the Court on petitioner's motion for summary judgment.

I. Introduction

Petitioner is a Delaware corporation, with its principal place of business in Wayne, New Jersey. It is the common parent of an affiliated group of corporations making a consolidated return of income (the affiliated group).

By notice of deficiency dated September...

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