Legal Opinion
Pepcol Manufacturing Co. v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided December 29, 1993No. 92-9008Published
1Opinion of the Court
13 F.3d 355
73 A.F.T.R.2d 94-657, 94-1 USTC P 50,021
PEPCOL MANUFACTURING CO., Petitioner-Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
No. 92-9008.
United States Court of Appeals,
Tenth Circuit.
Dec. 29, 1993.
Richard Farber, Attorney, Tax Div. (Mary Frances Clark, Attorney, Tax Div., with him on the brief), Dept. of Justice, Washington, DC for respondent-appellant.
Jay P. Tarshis (Dennis C. Waldon) of Gottlieb and Schwartz, Chicago, IL for petitioner-appellee.
Before McKAY, GOODWIN* and SEYMOUR, Circuit Judges.
GOODWIN, Circuit Judge.
1
The Commissioner of Internal Revenue appeals…
Also in this document: Dissent.
2Cases cited16 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- United States v. CorrellSupreme Court of the United States · 1967
- Bingler v. JohnsonSupreme Court of the United States · 1969
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Addison v. Holly Hill Fruit Products, Inc.Supreme Court of the United States · 1944
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