- 3 -
occupying over 100 pages, and there are 143 accompanying
exhibits. We will set forth only those stipulated facts that are
necessary to understand our report, along with other facts that
we find.
I. Background
A. Kroger
The Kroger Co. (Kroger) is an Ohio corporation, with its
principal place of business in Cincinnati, Ohio. Kroger is the
common parent corporation of an affiliated group of corporations
making a consolidated return of income. For itself, and as sole
agent for each member of the affiliated group, Kroger filed the
petition giving rise to this case. (In the papers filed in this
case, the convention of the parties has been to use the term
“petitioner” to refer to the affiliated group as a whole (as,
from time to time, it was constituted). We will adopt that
convention.)
Petitioner’s principal business activities are the operation
of supermarkets and convenience stores and the distribution and
sale of drug and general merchandise. During the years in issue,
petitioner operated one of the nation’s largest supermarket
chains, measured by total sales, and one of the nation’s largest
drug store chains. Kroger, itself, was in the retail food
business, operating numerous grocery product warehouses and
supermarkets. Kroger generated over $11 billion in annual sales
from its supermarkets during each of the years in issue. Superx,
Page: Previous 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