Giant Eagle Inc v. Commissioner IRS

PRECEDENTIAL UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT ____________ No. 14-3961 ____________ GIANT EAGLE, INC., Appellant v. COMMISSIONER OF INTERNAL REVENUE On Appeal from the United States Tax Court (D. C. Civil Action No. 11910-12) Tax Court Judge: Honorable Harry A. Haines Argued on April 29, 2015 Before: FISHER, HARDIMAN and ROTH, Circuit Judges (Opinion filed: May 6, 2016) Robert M. Barnes, Esquire (Argued) Richard I. Halpern, Esquire Marcus & Shapira 301 Grant Street One Oxford Centre, 35th Floor Pittsburgh, PA 15219 Counsel for Appellant Julie C. Avetta, Esquire (Argued)…