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...)
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