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EATON CORP. & SUBS. v. COMMISSIONER

Docket No. 5576-12.

153 T.C. 119 (2019)

EATON CORPORATION AND SUBSIDIARIES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed October 28, 2019.

Attorney(s) appearing for the Case

Joel V. Williamson, John T. Hildy, Charles P. Hurley, Brian W. Kittle, Erin G. Gladney, Geoffrey M. Collins, James B. Kelly, John W. Horne, Rajiv Madan, Royce L. Tidwell, Christopher P. Murphy, Nathan P. Wacker, and Pamela C. Martin, for petitioner.

John M. Altman, Justin L. Campolieta, Ronald S. Collins, Jr., Matthew J. Avon, Michael S. Coravos, Michael Y. Chin, Jennifer A. Potts, Laurie Nasky, and William T. Derick, for respondent.

SUPPLEMENTAL OPINION

On July 26, 2017, the Court filed its opinion in this case, Eaton Corp. & Subs. v. Commissioner (Eaton II), T.C. Memo. 2017-147, which stated at the end: "Decision will be entered under Rule 155."1 The parties...

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