DOVER CORPORATION v. COMMISSIONER, 122 T.C. 324 (2004) DOVER CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNALREVENUE, Respondent. No. 12821-00.United States Tax Court. Filed May 5, 2004. D and H, United Kingdom corporations, were controlled foreign corporations with respect to P. H was a wholly owned subsidiary of D. In 1997, D sold the stock […]
