PERKIN-ELMER CORPORATION v. COMMISSIONER

Docket No. 28860-89.

66 T.C.M. 634 (1993)

T.C. Memo. 1993-414

Perkin-Elmer Corporation and Subsidiaries v. Commissioner.

United States Tax Court.

Filed September 8, 1993.


Attorney(s) appearing for the Case

Robert J. Cunningham, James M. O'Brien, Mark A. Oates, Fred G. D'Amato, and Debra F. Novack, 130 E. Randolph St., Chicago, Ill., for the petitioner. Victoria W. Fernandez, Christine Halphen, George H. Soba, and William J. Gregg, for the respondent.


                                           CONTENTS

ISSUES ...........................................................................   635
FINDINGS OF FACT .................................................................   635
    I. Introductory Background ...................................................   635
          A. The P-E Organization ................................................   635
          B. The Analytical Instrument Industry ...........

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