BTR Dunlop Holdings, et al. v. Commissioner

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November 15, 1999

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3429 Hardware, NEC
332510 Hardware Manufacturing
federal taxation
BTR Dunlop Holdings, et al. v. Commissioner
T.C. Memo 1999-377, 1999 Tax Ct. Memo LEXIS 432
US
Federal Court
United States Tax Court
Lawrence Gooch(for taxpayer)<br>Kenneth Button(for taxpayer)<br>Wilfried Lahmann(for taxpayer)|Herbert Spiro (for taxpayer)|Alan Shapiro (for IRS)
Cohen

Summary

Business Valuation and Taxes: Procedure, Law and Perspective ...
BTR Dunlop Holdings, et al. v. Commissioner
PDF, Size: 51 KB

See Also

Potential Earnings and Synergies Relevant in Determining Fair Market Value of Transferred Subsidiary

Legal and Court Case Update
November 15, 1999

The issue in this corporate income tax matter is the fair market value, for purposes of IRC §§ 311(b) and 482, of Schlegel UK Holdings Ltd. and Schlegel GmbH, which were transferred from the taxpayer, BTR Dunlop Holding, Inc., to the taxpayer's parent corporation, BTR, Plc.