MEDIEVAL ATTRACTIONS N.V. v. COMMISSIONER

Docket Nos. 20532-91, 20533-91, 20534-91, 20535-91, 20537-91, 20538-91, 15975-92, 16122-92, 8587-93, 8923-93.

72 T.C.M. 924 (1996)

T.C. Memo. 1996-455

Medieval Attractions N.V. v. Commissioner.

United States Tax Court.

Filed October 9, 1996.


Attorney(s) appearing for the Case

Lawrence L. Hoenig, Stephen J. Martin, Lisa F. Cetlin, A. Keller Young, and David I. Bass, for the petitioners. Howard P. Levine, Benjamin A. deLuna, Kim A. Palmerino, and Robert F. Conte, for the respondent.


                                      Table of Contents

                                                                                   [CCH Pages]

FINDINGS OF FACT ...............................................................      929

   I.  Background ..............................................................      930

  II.  Expansion to the United States ..........................................      930
    ...

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