SABA PARTNERSHIP v. COMMISSIONER

Docket Nos. 1470-97, 1471-97.

78 T.C.M. 684 (1999)

T.C. Memo. 1999-359

Saba Partnership, Brunswick Corporation, Tax Matters Partner v. Commissioner. Otranbanda Investerings Partnership, Brunswick Corporation, Tax Matters Partner v. Commissioner.

United States Tax Court.

Filed October 27, 1999.


Attorney(s) appearing for the Case

Joel V. Williamson, Thomas C. Durham, Daniel A. Dumezich, Clisson S. Rexford, Gary S. Colton, Jr., Stuart E. Thiel, Neil B. Posner, and Judith P. Zelisko, for the petitioner. Jill A. Frisch, Karen P. Wright, Lewis R. Mandel, and Theresa G. McQueeney, for the respondent.


                                             CONTENTS

   FINDINGS OF FACT .....................................................................   687

  I. Brunswick Corporation ................................................................   687

      A. Business Groups ...................................................................   687
      B. Takeover Concerns/Defenses ...............................................

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