467 F2d 483 Taylor-Winfield Corporation v. Commissioner of Internal Revenue

467 F.2d 483

73-1 USTC P 9113

The TAYLOR-WINFIELD CORPORATION, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 72-1409.

United States Court of Appeals,
Sixth Circuit.

Oct. 24, 1972.

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1

John C. Klotsche, Chicago, Ill., for petitioner-appellant; Thomas M. Haderlein, Chicago, Ill., on brief; Baker & McKenzie, Chicago, Ill., of counsel.

2

Charles E. Anderson, Atty., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee; Scott P. Crampton, Asst. Atty. Gen., Richard W. Perkins and Meyer Rothwacks, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief.

3

Before EDWARDS and MILLER, Circuit Judges, and BRATCHER,* District Judge.

ORDER

4

On consideration of the briefs of the parties and the files and records in this case; and

5

Finding that the appellate issues have been fully and accurately dealt with by the opinion of the Tax Court, 57 T.C. 205 (November 8, 1971),

6

The decisions of the Tax Court are affirmed for the reasons set forth in the Tax Court opinion just cited.

*

Honorable Rhodes Bratcher, United States District Judge for the Western District of Kentucky, sitting by designation