WEGMAN’S PROPERTIES v. COMMR. OF INTERNAL REVENUE, 78 T.C. 786 (1982) WEGMAN’S PROPERTIES, INC., AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. No. 6655-79.United States Tax Court. Filed May 5, 1982. Held, in computing their minimum tax, petitioners may not offset tax carryovers generated by one corporation in preaffiliation years against tax preference items generated […]
