Zeeman Manufacturing Company, Inc. - Page 1

                                 T.C. Memo. 1997-322                                  


                               UNITED STATES TAX COURT                                


                ZEEMAN MANUFACTURING COMPANY, INC. AND SUBSIDIARIES,                  
             Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent               


               Docket No. 25078-95.              Filed July 14, 1997.                 
                                                                                     


               David D. Aughtry and Donald P. Lancaster, for petitioner.              
               Bonnie L. Cameron, for respondent.                                     


                                 MEMORANDUM OPINION                                   
               WELLS, Judge:  The instant case is before the Court on                 
          respondent's motion pursuant to Rule 142(e) to shift the burden             
          of proof to petitioner to the limited extent set forth in section           
          534(a)(2).1                                                                 

          1    Unless otherwise indicated, all section and Code references            
                                                             (continued...)           




Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011