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BEAUTY ACQUISITION CORPORATION v. COMMISSIONER

Docket No. 21750-93.

69 T.C.M. 1971 (1995)

T.C. Memo. 1995-87

Beauty Acquisition Corporation, Jack S. Levin, Receiver v. Commissioner.

United States Tax Court.

Filed March 2, 1995.

Attorney(s) appearing for the Case

Jack S. Levin, Raymond P. Wexler, Todd F. Maynes, and Robert T. Smith, 200 E. Randolph Dr., Chicago, Ill., for the petitioner. Stephen C. Best, John Aletta, and Bradford A. Johnston, for the respondent.

Memorandum Opinion

WELLS, Judge:

The instant case1 is before the Court on petitioner's motion for summary judgment under Rule 121. We must decide whether petitioner's distribution to its shareholders of a disputed claim for specific performance of a contract petitioner had entered into with Revlon, Inc., qualifies for nonrecognition treatment under either section 336 or 337 as in effect before the effective date of the Tax Reform...

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