BOYD GAMING CORP. v. COMMISSIONER

Docket Nos. 3433-95, 3434-95.

74 T.C.M. 759 (1997)

T.C. Memo. 1997-445

Boyd Gaming Corporation, f.k.a. The Boyd Group and Subsidiaries v. Commissioner. California Hotel & Casino and Subsidiaries v. Commissioner.

United States Tax Court.

Filed September 30, 1997.


Attorney(s) appearing for the Case

Thomas P. Marinis, Jr., J. Barclay Collins III, Sarah A. Duckers, and Charles L. Almond, for the petitioners. Paul L. Dixon and Barbara S. Trethewy, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

LARO, Judge:

The docketed cases are before the Court consolidated for purposes of trial, briefing, and opinion. California Hotel & Casino (CHC) petitioned the Court to redetermine respondent's determination of deficiencies of $81,761, $14,428, and $42,124 in its consolidated group's 1982, 1984, and 1987 Federal income tax, respectively. Boyd Gaming Corp. (Boyd) petitioned the Court to redetermine respondent's determination...

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