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WILLAMETTE INDUS., INC. v. COMMISSIONER

Docket Nos. 20094-97, 7712-99.

118 T.C. 126 (2002)

118 T.C. No. 7

WILLAMETTE INDUSTRIES, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 12, 2002.

Attorney(s) appearing for the Case

Philip N. Jones and Peter J. Duffy, for petitioner.

William A. McCarthy, for respondent.

OPINION

GERBER, Judge:

The parties filed cross-motions for partial summary judgment.1 The controversy concerns whether petitioner is entitled to defer gain resulting from the salvage (processing and sale) of damaged trees under section 1033.2 The parties have agreed on the salient facts. The controverted issue involves a legal question that is ripe for summary judgment.3<...

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