United States Tax Court March 18, 1999, 8258-96 (Interlake Corporation v. Commissioner)

112 T.C. No. 10

UNITED STATES TAX COURT

INTERLAKE CORPORATION, SUCCESSOR IN INTEREST TO INTERLAKE, INC.,

AND CONSOLIDATED SUBSIDIARIES, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 8258-96. Filed March 18, 1999.

P, as the result of a restructuring transaction,

became the successor common parent of a consolidated

group of corporations (the group).