1. Home
  2. Browse Decisions
  3. T.C.
  4. 68 T.C.
  5. 68 T.C. 847 (1977)
 

MATSON NAVIGATION CO. v. COMMISSIONER

Docket Nos. 1625-74-1626-74.

68 T.C. 847 (1977)

MATSON NAVIGATION COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALEXANDER AND BALDWIN, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 1, 1977.

Attorney(s) appearing for the Case

Hart H. Spiegel and Robert C. Livsey, for the petitioners.

Vernon R. Balmes and Arturo Estrada, for the respondent.

SUPPLEMENTAL OPINION

SIMPSON, Judge:

The petitioners1 timely filed a motion for reconsideration of the Court's opinion in this case, filed March 16, 1977 (67 T.C. 938). In such motion, Matson asks us to reconsider our conclusion that Rev. Proc. 68-27, 1968-2 C.B. 911, should be given retroactive effect in this case. Alternatively, Matson argues that if any adjustment in the class life of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases