Legal Opinion
Power Equipment Company v. United States
Court of Appeals for the Sixth Circuit
Decided February 5, 1985No. 83-5168, 83-5169Published
1Opinion of the Court
748 F.2d 1130
55 A.F.T.R.2d 85-381, 53 USLW 2290, 84-2
USTC P 9980
POWER EQUIPMENT COMPANY, Plaintiff-Appellee,
v.
UNITED STATES of America, Defendant-Appellant.
Nos. 83-5168, 83-5169.
United States Court of Appeals,
Sixth Circuit.
Argued Feb. 21, 1984.
Decided Nov. 29, 1984.
Rehearing and Rehearing En Banc Denied Feb. 5, 1985.*
John W. Gill, Jr., U.S. Atty., Knoxville, Tenn., Robert T. Duffy, Bruce R. Ellisen, argued, Robert E. Rice, Glenn L. Archer, Jr., Tax Div., U.S. Dept. of Justice, Washington, D.C., for U.S.
Charles A. Wagner, III, argued, Gentry & Wagner, Knoxville, Tenn., for Power Equipment Co.
Be…
Also in this document: Dissent.
2Cases cited26 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. CorrellSupreme Court of the United States · 1967
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- United States v. Articles of Device Consisting of Three Devices . . . "Diapulse''Court of Appeals for the Sixth Circuit · 1976
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