EATON CORP. & SUBS. v. COMMISSIONER

Docket No. 28040-14.

152 T.C. 43 (2019)

152 T.C. No. 2

EATON CORPORATION AND SUBSIDIARIES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 25, 2019.



OPINION

The Internal Revenue Service (respondent) determined deficiencies in Federal income tax and penalties for the 2007-10 calendar taxable years (years in issue) of Eaton Corp. (Eaton or petitioner). This case is before the Court on the parties' cross-motions for partial summary judgment. Unless otherwise indicated...

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