COGGIN AUTOMOTIVE CORP. v. COMMISSIONER OF INT. REV., 115 T.C. 349 (2000) COGGIN AUTOMOTIVE CORPORATION, Petitioner v.COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1684-99.United States Tax Court. Filed October 18, 2000. P was a holding company that held over 80 percent of the stock of five corporations (collectively, the subsidiaries) that were engaged in the […]
