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GUIDANT LLC v. COMMISSIONER

Docket Nos. 5989-11, 5990-11, 10985-11, 26876-11, 5501-12, 5502-12.

146 T.C. 60 (2016)

GUIDANT LLC F.K.A. GUIDANT CORPORATION, AND SUBSIDIARIES, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 29, 2016.

Attorney(s) appearing for the Case

Joel V. Williamson , Jonathan L. Hunt , Jason B. Grover , John T. Hildy , Thomas L. Kittle-Kamp , and Justin D. Hoag , for petitioners.

Jeffrey L. Bassin and Gretchen A. Kindel , for respondent.

OPINION

These cases are before the Court consolidated for purposes of trial, briefing, and opinion. Petitioners petitioned the Court to redetermine the following Federal income tax deficiencies and accuracy-related penalty that respondent determined:2

Guidant LLC f.k.a. Guidant Corp...

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