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INCO ELECTROENERGY CORPORATION v. COMMISSIONER

Docket Nos. 29491-84, 934-86.

54 T.C.M. 359 (1987)

T.C. Memo. 1987-437

Inco Electroenergy Corporation, Successor in Interest to ESB Incorporated & Consolidated Subsidiaries v. Commissioner. Inco Alloys International, Inc. (formerly Huntington Alloys, Inc., and formerly International Nickel Company, Inc.) v. Commissioner.

United States Tax Court.

Filed August 31, 1987.

Attorney(s) appearing for the Case

Dennis I. Meyer, and C. David Swenson, 815 Connecticut Ave. N.W., Washington, D.C., for the petitioner. Alan E. Cobb, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

        Petitioner                                            Taxable Year Ended   Deficiency

Inco Electroenergy Corporation ...........................   March 31, 1970       $114,617.00
                                                             March 31, 1971         25,942...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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