FRAMATOME CONNECTORS USA, INC. v. COMMR.

Docket Nos. 5030-98, 9160-99.

118 T.C. 32 (2002)

118 T.C. No. 3

FRAMATOME CONNECTORS USA, INC., PRESENTLY KNOWN AS FRAMATOME CONNECTORS USA HOLDING INC., AND SUBSIDIARIES, AND BURNDY CORPORATION PRESENTLY KNOWN AS FRAMATOME CONNECTORS USA INC., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT FRAMATOME CONNECTORS USA, INC., AND SUBSIDIARIES, N.K.A. FRAMATOME CONNECTORS USA HOLDING INC., AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 16, 2002.


Attorney(s) appearing for the Case

Mark A. Oates, Marc M. Levey, Erika Schaefer Schechter, A. Duane Webber, William S. Garofalo, Kathryn D. Weston-Overbey, and Thomas J. Kinzler, for petitioners.

Theodore J. Kletnick, Jill A. Frisch, Elizabeth Flores, Steven D. Tillem, Murali Balachandran, and Robert T. Bennett, for respondent.


                                   TABLE OF CONTENTS

   FINDINGS OF FACT ........................................................ 34

   A.  Petitioners, Their Predecessors, Furukawa, and Sumitomo ............. 34
     1.  The Framatome Companies ........................................... 34
     2.  Burndy-US ......................................................... 35
     3.  Furukawa and Sumitomo ....................

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