HITACHI SALES CORP. OF AMERICA v. COMMISSIONER

Docket No. 21663-90.

67 T.C.M. 2659 (1994)

T.C. Memo. 1994-159

Hitachi Sales Corporation of America v. Commissioner.

United States Tax Court.

Filed April 14, 1994.


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.


Supplemental Memorandum Opinion

HALPERN, Judge:

This matter is before the Court on respondent's motion for partial summary judgment, filed April 30, 1993 (the present motion), concerning the method petitioner must use in computing its inventory costs. In order to facilitate a more complete discussion of the present motion, we will briefly review the relevant history of this case.

Unless otherwise...

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