Legal Opinion

Kenco Restaurants, Inc. (98-2416) K-K Restaurants, Inc. (98-2417) Tiffin Avenue Realty Company, Inc.(98-2418) Bryan Realty, Inc. (98-2420) v. Commissioner of Internal Revenue

Court of Appeals for the Sixth Circuit

Decided February 16, 2000No. 98-2416Published

1Opinion of the Court

206 F.3d 588 (6th Cir. 2000)

Kenco Restaurants, Inc. (98-2416); K-K Restaurants, Inc. (98-2417); Tiffin Avenue Realty Company, Inc.(98-2418); Bryan Realty, Inc. (98-2420),

Petitioners-Appellants,

v.

Commissioner of Internal Revenue, Respondent-Appellee.

Nos. 98-2416, 98-2418, 98-2420

UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT

Argued: December 10, 1999

Decided and Filed: February 16, 2000

On Appeal from the United States Tax Court; Nos. 95-15949; 95-15950; 95-15951; 95-15952[Copyrighted Material Omitted]

John D. Steffan, STEFFAN & ASSOCIATES, Fairfax, Virginia, for Appellants.

Stuart L. Brown,…

2Cases cited19 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Achiro v. CommissionerUnited States Tax Court · 1981
  3. Commissioner v. First Security Bank of Utah, N. A.Supreme Court of the United States · 1972
  4. Frank C. Pasternak Judith Pasternak (92-1681/1682) Anthony J. Cutaia Diane Cutaia David G. Koehlinger (92-1681) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1993
  5. Gerald Leuhsler, Beverly Leuhsler v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992

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