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ASHLAND OIL, INC. v. COMMISSIONER

Docket No. 20959-88.

95 T.C. 348 (1990)

ASHLAND OIL, INC., AS SUCCESSOR BY ACQUISITION OF ASHLAND TECHNOLOGY, INC., FORMERLY UNITED STATES FILTER CORPORATION, AND ASHLAND TECHNOLOGY, INC., FORMERLY UNITED STATES FILTER CORPORATION, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 27, 1990.

Attorney(s) appearing for the Case

Carl A. Nordberg, Jr., and Sean T. Crimmins, for the petitioners.

Anne Hintermeister, for the respondent.

OPINION

NIMS, Chief Judge:

This case is before the Court on petitioners' motion for summary judgment under Rule 121. (Rule references are to the Tax Court Rules of Practice and Procedure. Unless otherwise noted, section references are to the Internal Revenue Code of 1954 as amended and in effect for the years at issue.)

Petitioner Ashland Oil, Inc., a domestic corporation with its principal office in Ashland, Kentucky, is the parent company...

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