Borg-Warner Corporation v. Commissioner of Internal Revenue

660 F.2d 324

81-2 USTC P 9684

BORG-WARNER CORPORATION, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 80-1818.

United States Court of Appeals,

Seventh Circuit.

Argued Dec. 1, 1980.

Decided Sept. 29, 1981.

1

Nora A. Bailey, Ivins, Phillips & Barker, Washington, D. C., for petitioner-appellant.

2

Richard W. Perkins, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

3

Before SPRECHER, Circuit Judge, CUDAHY, Circuit Judge, and WILL,* Senior District Judge.

4

WILL, Senior District Judge.

5

This is an appeal from the United States Tax…