1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 77 T.C.M.
  5. 77 T.C.M. 1405 (1999)
 

CGF INDUSTRIES, INC. v. COMMISSIONER

Docket Nos. 25343-93, 1090-94, 2452-94, 15978-94.

77 T.C.M. 1405 (1999)

T.C. Memo. 1999-45

CGF Industries, Inc. and Subsidiaries, et al. v. Commissioner.

United States Tax Court.

Filed February 12, 1999.

Attorney(s) appearing for the Case

Gale T. Miller, Laurence E. Nemirow, Robert S. Rich, Denver, Colo., and John R. Wilson, for the petitioners in Docket Nos. 25343-93, 1090-94 and 2452-94. Patrick A. Jackman, Laurence E. Nemirow, Robert S. Rich, Denver, Colo., and John R. Wilson, for the petitioner in Docket No. 15978-94. Stephen M. Miller and Richard D. D'Estrada, for the respondent.

MEMORANDUM OPINION

FAY, Judge:

CGF Industries, Inc. (CGF), computes its income on the basis of a fiscal year ending on March 31. For its 1988 through 1992 taxable years, CGF was the common parent of an affiliated group of corporations making a consolidated return of income. By notices of deficiency respondent determined deficiencies in Federal income taxes of the CGF affiliated group in the following amounts:

Fiscal Year Ending       ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
Let's get started

                                

                                

                                    

                                    Leagle.com
                                    

                                    Welcome to the leading source of independent legal reporting 
                                    

                                        Sign on now to see your case. 
                                        

                                        Or view more than 10 million decisions and orders.
                                        

                                        
    
                                            
  • Updated daily.
    • 
                                            
  • Uncompromising quality.
    • 
                                            
  • Complete, Accurate, Current.
    •

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases