Legal Opinion
Ohio Periodical Distributors, Inc. v. Commissioner Of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided January 29, 1997No. 96-1136PublishedCited by 1 opinion
1Opinion of the Court 1
105 F.3d 322
79 A.F.T.R.2d 97-719, 97-1 USTC P 50,180,
25 Media L. Rep. 1337
OHIO PERIODICAL DISTRIBUTORS, INC., formerly known as Scott
Krauss News Agency, Inc.; Ronald E. Scherer Trust and Linda
S. Hayner Trust, persons other than the tax matters person,
Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 96-1136.
United States Court of Appeals,
Sixth Circuit.
Argued Dec. 3, 1996.
Decided Jan. 29, 1997.
Daniel M. Davidson (argued and briefed), John F. Wester, Griffith L. Green, Sidley & Austin, Washington, DC, for Ohio Periodical Distributors, Inc., Ronald E. Scherer…
Also in this document: Opinion of the Court · Guy; Dissent.
2Cases cited15 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Tennessee Valley Authority v. HillSupreme Court of the United States · 1978
- Crawford Fitting Co. v. J. T. Gibbons, Inc.Supreme Court of the United States · 1987
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
- Koshland v. HelveringSupreme Court of the United States · 1936
10 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United Dairy Farmers, Inc. v. United StatesDistrict Court, S.D. Ohio · 2000