Car-Ron Asphalt Paving Co., Inc. v. Commissioner of Internal Revenue

758 F.2d 1132

55 A.F.T.R.2d 85-1258, 85-1 USTC P 9298

CAR-RON ASPHALT PAVING CO., INC., Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 83-1737.

United States Court of Appeals,

Sixth Circuit.

Argued Nov. 30, 1984.

Decided April 5, 1985.

Michael J. Occhionero, Beachwood, Ohio, for petitioner-appellant.

Jonathan Cohen (argued), Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Terry L. Fredricks, Tax Div., Dept. of Justice, Joel Gerber, Acting Chief Counsel, I.R.S., Washington, D.C., for respondent-appellee.

Before EDWARDS* and JONES,…