Legal Opinion

Aeroquip-Vickers, Inc. And Subsidiaries, F/k/a Trinova Corp. And Subsidiaries v. Commissioner of Internal Revenue

Court of Appeals for the Sixth Circuit

Decided January 21, 2004No. 01-2741Published

1Opinion of the Court 1

347 F.3d 173

AEROQUIP-VICKERS, INC. and Subsidiaries, f/k/a Trinova Corp. and Subsidiaries, Petitioner-Appellee,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

No. 01-2741.

United States Court of Appeals, Sixth Circuit.

Argued: April 30, 2003.

Decided and Filed: October 20, 2003.

Petition for Rehearing Denied En Banc: January 21, 2004. Pursuant to Sixth Circuit Rule 206

ARGUED: Frank P. Cihlar, (argued and briefed), Joel L. McElvain (briefed), UNITED STATES DEPARTMENT OF JUSTICE, APPELLATE SECTION, TAX DIVISION, Washington, D.C., for Respondent-Appellant.

Frederick E. Henry, III (briefed),…

Also in this document: Opinion of the Court · Gibbons; Dissent.

2Cases cited33 opinions

  1. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  2. Skidmore v. Swift & Co.Supreme Court of the United States · 1944
  3. United States v. Mead Corp.Supreme Court of the United States · 2001
  4. Gregory v. HelveringSupreme Court of the United States · 1935
  5. Christensen v. Harris CountySupreme Court of the United States · 2000

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