HITACHI SALES CORPORATION OF AMERICA v. COMMISSIONER

Docket No. 21663-90.

64 T.C.M. 634 (1992)

T.C. Memo. 1992-504

Hitachi Sales Corporation of America v. Commissioner.

United States Tax Court.

Filed September 3, 1992.


Attorney(s) appearing for the Case

Nancy L. Iredale and Robert A. Earnest, for the petitioner. Anne Hintermeister, Frances Ferrito Regan, and Steven R. Winningham, for the respondent.


Memorandum Opinion

HALPERN, Judge.

This matter is before the Court on respondent's motion for partial summary judgment filed March 2, 1992. In that motion, respondent asks for partial summary judgment on six issues. All of these issues are tax accounting issues. By order dated August 3, 1992, we have considered and decided respondent's motion with respect to two issues. Regarding the other four issues, petitioner objects to respondent's motion with respect...

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