American Air Liquide, Inc. v. Commissioner Date Filed: January 16th, 2001 Citations: 116 T.C. No. 3, 116 T.C. 23, 58 U.S.P.Q. 2d (BNA) 1252, 2001 U.S. Tax Ct. LEXIS 3 Docket Number: No. 20381-98
