Armco Steel Corporation v. United States
District Court, S.D. Ohio
1Opinion of the Court
MEMORANDUM OPINION
JOHN W. PECK, District Judge *
This cause was tried to the Court sitting without a jury, and it seems proper to here repeat in substance a statement made from the bench at the termination of that trial. The presentation of the exceptionally complicated factual pattern was entirely unique in our experience. A normal presentation of this case, tried without pretrial and on an arm’s length basis on the part of counsel, could easily have consumed five or six weeks. In sharp contrast, due to the cooperative attitude of counsel for both parties, an almost staggering amount of…
2Cases cited13 opinions
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Malat v. RiddellSupreme Court of the United States · 1966
- Raymond Bauschard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
- E. I. Du Pont De Nemours and Company v. United StatesUnited States Court of Claims · 1961
- Kavanagh, Collector of Internal Revenue v. EvansCourt of Appeals for the Sixth Circuit · 1951
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3Cited by7 opinions
- Ofria v. CommissionerUnited States Tax Court · 1981
- C. A. Norgren Co. v. United StatesDistrict Court, D. Colorado · 1967
- MacDonald v. CommissionerUnited States Tax Court · 1971
- Allied Tube & Conduit Corp. v. CommissionerUnited States Tax Court · 1975
- Macdonald v. Comm'rUnited States Tax Court · 1971
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