105 T.C. 166 (T.C. 1995), 20225-92, A. E. Staley Manufacturing Company v. Commissioner of Internal Revenue

Citation: 105 T.C. 166, 105 T.C. No. 14

Opinion Judge: HALPERN, Judge

Party Name: A.E. STALEY MANUFACTURING COMPANY AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Dan Burt, Forbes Maner, Henry B. Miller, and David G. Tripp, for petitioner. Darrell C. Weaver and Michael W. Bitner, for respondent.

Judge Panel: HAMBLEN, SWIFT, GERBER, WRIGHT, PARR, WELLS, RUWE, WHALEN, COLVIN, and BEGHE, JJ ., FOLEY, J ., concurs in the result only. BEGHE BEGHE, J ., concurring: COHEN, LARO COHEN, J., dissenting: CHABOT, JACOBS, CHIECHI, and LARO, JJ ., agree with this dissent. LARO, J . dissenting: CHABOT and JACOBS, J...

Case Date: September 11, 1995

Court: U.S. Tax Court