UNION CARBIDE CORP. & SUBS. v. COMMR.

Docket No. 3501-94.

110 T.C. 375 (1998)

UNION CARBIDE CORPORATION & SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 15, 1998.


Attorney(s) appearing for the Case

Thomas M. Haderlein, James M. O'Brien, Jeffrey M. O'Donnell, Tamara L. Frantzan, and Jerry L. Robinson, for petitioner.

Steven R. Winningham and Joseph F. Long, for respondent.


OPINION

NIMS, Judge:

This matter is before the Court on petitioner's motion and respondent's cross-motion for partial summary judgment filed pursuant to Rule 121.

Unless otherwise indicated, all section references are to sections of the Internal Revenue Code in effect for the years at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.

Respondent determined deficiencies in the Federal income taxes of petitioner...

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