Legal Opinion
National Tea Co. v. Commissioner Of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided June 16, 1986No. 85-1484Published
1Opinion of the Court
793 F.2d 864
58 A.F.T.R.2d 86-5248, 86-1 USTC P 9483
NATIONAL TEA CO., and Consolidated Subsidiaries, as
successor to National Supermarkets, Inc., formerly
National Food Stores of Louisiana, Inc.,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 85-1484.
United States Court of Appeals,
Seventh Circuit.
Argued Feb. 12, 1986.
Decided June 16, 1986.
Edward C. Rustigan, Mayer, Brown & Platt, Chicago, Ill., for petitioner-appellant.
Jonathan S. Cohen, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.
Before CUMMINGS, Chief Judge, and…
2Cases cited20 opinions
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- J. E. Davant and Kathryn Davant v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. J. E. Davant and Kathryn DavantCourt of Appeals for the Fifth Circuit · 1966
- Estate of Bernard H. Stauffer, Bonnie H. Stauffer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
- Maxwell Hardware Company, a Corporation, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Ninth Circuit · 1965
- Associated MacHine (Formerly Associated MacHine Shop), a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
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