- 4 - and that therefore petitioners may not join in any of those consolidated returns. (2) Has the period of limitations under section 6501 for each of the years 1984, 1985, and 1986 for the assessment of tax due from petitioners' group expired? We hold that it has not. This case was submitted fully stipulated. All of the facts that have been stipulated are so found unless otherwise stated herein. General Alumax Inc. (Alumax), a Delaware corporation organized by Amax on October 17, 1973, had its principal place of business in Norcross, Georgia, at the time the petition was filed.5 At all relevant times Alumax has been an integrated aluminum company engaged in the production and sale of primary aluminum, semi- fabricated products, and diverse fabricated products. Amax, a New York corporation organized in 1887, has been at all relevant times a worldwide supplier of metals and energy, as well as a manufacturer and distributor of metals-related products and chemicals.6 Prior to December 5, 1973, Amax' principal businesses were in aluminum, coal, gold, and molybdenum. Amax conducted the aluminum business, which it had entered during 5 Since its incorporation, Alumax has operated under different names. 6 Since its incorporation, Amax has operated under different names.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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