Tyson Foods, Inc. and Subsidiaries - Page 1















                                 T.C. Memo. 2007-188                                  


                               UNITED STATES TAX COURT                                


                  TYSON FOODS, INC. AND SUBSIDIARIES, Petitioner v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 21590-03.              Filed July 16, 2007.                 


               Jay H. Zimbler, W. Thomas Baxter, Kevin R. Pryor, and                  
          Hille R. Sheppard, for petitioner.                                          
               Bonnie L. Cameron, James F. Kearney, and Catherine T. Gugar,           
          for respondent.                                                             


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, Judge:  Respondent determined deficiencies of                   
          $7,352,495, $2,802,710, and $1,793,801 in petitioner’s Federal              
          income taxes for its years ended September 30, 1995, 1996, and              
          1997, respectively.  Ten separate adjustments were set forth in             






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Last modified: November 10, 2007