T.C. Memo. 1999-45
UNITED STATES TAX COURT
CGF INDUSTRIES, INC. AND SUBSIDIARIES, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 25343-93, 1090-94, Filed February 12, 1999.
2452-94, 15978-94.
Gale T. Miller, Laurence E. Nemirow, Robert S. Rich, and
John R. Wilson, for petitioners in docket Nos. 25343-93, 1090-94,
and 2452-94.
Patrick A. Jackman, Laurence E. Nemirow, Robert S. Rich, and
John R. Wilson, for petitioner in docket No. 15978-94.
Stephen M. Miller and Richard D. D'Estrada, for respondent.
MEMORANDUM OPINION
FAY, Judge: CGF Industries, Inc. (CGF), computes its income
on the basis of a fiscal year ending on March 31. For its 1988
1Cases of the following petitioners are consolidated
herewith: Lincoln Industries, Inc. and Subsidiaries, docket
No. 1090-94; CGF Industries, Inc. and Subsidiaries, docket No.
2452-94; and Lincoln Industries, Inc. and Subsidiaries, docket
No. 15978-94.
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