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. 01-2741PublishedCited by 42 opinions
1Opinion of the Court
OPINION
GIBBONS, Circuit Judge.
In 1986, petitioner-appellee Aeroquip-Vickers, Inc. (formerly known as Trinova Corporation, and operating as the Libbey-*175Owens-Ford Company (LOF) at the time), transferred all of its assets relating to a glass manufacturing business, including property for which it had previously claimed investment tax credits (ITCs) under former 26 U.S.C. § 38 (Section 38 property), into a wholly-owned subsidiary, LOF Glass, Inc. (LOF Glass). LOF then transferred LOF Glass to one of its shareholders, Pilkington Holdings, in return for Pilkington Holdings’ shares in LOF. LOF…
2Cases cited25 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Gregory v. HelveringSupreme Court of the United States · 1935
- Christensen v. Harris CountySupreme Court of the United States · 2000
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3Cited by42 opinions
- The Black & Decker Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 2006
- Grace v. USCARCourt of Appeals for the Sixth Circuit · 2008
- Officemax, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2005
- Kornman & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2008
- Stobie Creek Investments, LLC v. United StatesUnited States Court of Federal Claims · 2008
37 more not listed; retrieve them via the Exa API.