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ACME STEEL COMPANY v. COMMISSIONER

Docket No. 7885-94.

85 T.C.M. 1208 (2003)

T.C. Memo. 2003-118.

Acme Steel Company (formerly known as Interlake, Inc., and now known as Acme Metals, Inc.) and Consolidated Subsidiaries v. Commissioner.

United States Tax Court.

Filed April 28, 2003.

Attorney(s) appearing for the Case

David J. Duez, Matthew P. Larvick, and Gregory G. Palmer, for the petitioners.

Lawrence G. Letkewicz and Dana E. Hundrieser, for the respondent.

                             CONTENTS

Background ...........................................................  1210
  The Restructuring and Spinoff.......................................  1210
  Tax Indemnification Agreement Between Petitioner and Interlake .....  1210
  Tax Filings by Intertake and Petitioner ............................  1211
  Administrative Proceedings .........................................  1212
  Notice of Deficiency and Stipulation...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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