107 T.C. No. 11
UNITED STATES TAX COURT
SEALY CORPORATION AND SUBSIDIARIES, f.k.a. THE OHIO MATTRESS
COMPANY AND SUBSIDIARIES, ET AL.,1 Petitioners v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket Nos. 18761-92, 3028-93, Filed October 21, 1996.
3029-93, 3030-93,
6266-93, 6267-93,
6268-93, 6269-93.
Ps had net operating losses for tax years 1989 to
1992 from deductible expenses they incurred to comply
with various requirements of Federal law; i.e., the
Internal Revenue Code, the 1934 Securities and Exchange
Act, and the Employee Retirement Income Security Act of
1974.
1 Cases of the following petitioners are consolidated
herewith: Sealy Corp. & Subsidiaries, f.k.a. The Ohio Mattress
Co. & Subsidiaries, docket nos. 3028-93 and 6266-93; The Ohio
Mattress Co. Licensing and Components Group & Subsidiaries,
f.k.a. Sealy, Inc. & Subsidiaries, docket nos. 3029-93, 6267-93,
and 6268-93; and Sealy Mattress Co. & Subsidiaries, f.k.a. Ohio-
Sealy Mattress Manufacturing Co. & Subsidiaries, docket nos.
3030-93 and 6269-93.
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