Legal Opinion

United States Court of Appeals, Sixth Circuit

Court of Appeals for the Sixth Circuit

Decided April 29, 1985No. 259Unpublished

1Opinion of the Court

761 F.2d 259

55 A.F.T.R.2d 85-1439, 85-1 USTC P 9355

DeWitt C. THOMPSON, III, and Diana R. Thompson (83-1393,

83-1396), Thompson & Green Machinery Company, Inc.

(83-1394, 83-1395, 83-1397),

Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Nos. 83-1393 to 83-1397.

United States Court of Appeals,

Sixth Circuit.

Argued June 13, 1984.

Decided April 29, 1985.

Mark H. Westlake (argued), Tune, Entrekin and White, Nashville, Tenn., for petitioners-appellants.

Kenneth W. Gideon, Chief Counsel, I.R.S., Glenn L. Archer, Jr., (Lead Counsel), Michael L. Paup, Tax Div., Dept. of Justice,…

2Cases cited17 opinions

  1. Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
  2. Black Motor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
  3. Crown v. CommissionerUnited States Tax Court · 1981
  4. Black Motor Co. v. CommissionerUnited States Board of Tax Appeals · 1940
  5. H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937

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