T.C. Memo. 1998-232 UNITED STATES TAX COURT LAIDLAW TRANSPORTATION, INC. AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent LAIDLAW INDUSTRIES, INC. & SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9361-94, 9362-94. Filed June 30, 1998. Robert H. Aland, Gregg D. Lemein, Mark A. Oates, Jeffrey M. O'Donnell, John D. McDonald, and Taylor S. Reid, for petitioners. Thomas R. Lamons, C. Glenn McLoughlin, and Brigham J.L. Sanders, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION COLVIN, Judge: Respondent determined deficiencies in and overpayments of petitioners' Federal income tax as follows:Page: 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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