Charlotte Aircraft Corporation and Subsidiaries - Page 1

                                        T.C. Memo. 1997-124                                              

                                      UNITED STATES TAX COURT                                            

              CHARLOTTE AIRCRAFT CORPORATION AND SUBSIDIARIES, Petitioner v.                             
                         COMMISSIONER OF INTERNAL REVENUE, Respondent                                    

                  Docket No. 2582-96.                    Filed March 11, 1997.                           

                  G. Edward Hinshaw, Jr. and W. Curtis Elliott, Jr., for                                 
                  Frank C. McClanahan III, for respondent.                                               

                                         MEMORANDUM OPINION                                              

                  HAMBLEN, Judge:  This matter is before the Court on                                    
            petitioner's motion for partial summary judgment.  Unless                                    
            otherwise indicated, all section references are to the Internal                              
            Revenue Code in effect for the taxable years at issue, and all                               
            Rule references are to the Tax Court Rules of Practice and                                   

Page:   1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011