NATIONAL STARCH AND CHEMICAL CORPORATION v. COMMISSIONER

Docket No. 31669-84.

52 T.C.M. 804 (1986)

T.C. Memo. 1986-512

National Starch and Chemical Corporation v. Commissioner.

United States Tax Court.

Filed October 20, 1986.


Attorney(s) appearing for the Case

Leonard E. Kust, New York, N.Y., and Geoffrey Rowland Sayre Brown, for the petitioner. Richard J. Sapinski, for the respondent.


Memorandum Opinion

CANTREL, Special Trial Judge:

This case is before the Court on petitioner's Motion for Summary Judgment, filed pursuant to Rule 121(a) on March 18, 1986, and respondent's Cross-Motion for Summary Judgment, filed pursuant to Rule 121(a) on May 30, 1986.1

In a notice of deficiency issued to petitioner on June 12, 1984, respondent determined a deficiency in petitioner...

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