Eaton Corp. and Subsidiaries v. CIR

RECOMMENDED FOR PUBLICATION Pursuant to Sixth Circuit I.O.P. 32.1(b) File Name: 22a0202p.06 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT ┐ EATON CORPORATION AND SUBSIDIARIES, │ Petitioner-Appellee/Cross-Appellant, │ > Nos. 21-1569/2674 │ v. │ │ COMMISSIONER OF INTERNAL REVENUE, │ Respondent-Appellant/Cross-Appellee. │ ┘ Appeal from the United States Tax Court; No. 5576-12—Kathleen M. Kerrigan, Judge. Argued: July 21, 2022 Decided and Filed: August 25, 2022 Before: DONALD, BUSH, and NALBANDIAN, Circuit Judges. _________________ COUNSEL ARGUED: Judith A. Hagley, UNITED STATES DEPARTMENT…