BRUNSWICK CORPORATION v. COMMISSIONER

Docket No. 37357-87.

65 T.C.M. 2004 (1993)

T.C. Memo. 1993-76

Brunswick Corporation and Subsidiaries v. Commissioner.

United States Tax Court.

Filed March 8, 1993.


Attorney(s) appearing for the Case

Wayne S. Kaplan and Barry Alan Van Dyke, 190 S. LaSalle St., Chicago, Ill., for the petitioner. Beth L. Williams and Pamela V. Gibson, for the respondent.


Supplemental Memorandum Opinion

TANNENWALD, Judge:

Petitioner has filed a motion for partial reconsideration of opinion in that the Court should consider and spell out its views on petitioner's alternative methods of allocation referred to in the penultimate paragraph of the Court's opinion, Brunswick Corp. v. Commissioner [Dec. 48,809], 100 T.C. ___, ___ (Jan. 11, 1993) (slip op. at 18). We deny petitioner's motion.

Petitioner is mistaken...

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