Legal Opinion

Musco Sports Lighting, Inc. v. Commissioner Of Internal Revenue

Court of Appeals for the Eighth Circuit

Decided September 9, 1991No. 90-2925Published

1Opinion of the Court

943 F.2d 906

68 A.F.T.R.2d 91-5565, 91-2 USTC P 50,449

MUSCO SPORTS LIGHTING, INC., f/k/a Sports Acquisition Co.,

Successor by merger with Musco, Inc., a/k/a Musco

Sports-Lighting, Inc., Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 90-2925.

United States Court of Appeals,

Eighth Circuit.

Submitted May 14, 1991.

Decided Sept. 9, 1991.

Burns Mossman, Des Moines, Iowa, for appellant.

Janet Bradley, Washington, D.C., argued (Shirley D. Peterson, Gary R. Allen and Robert S. Pomerance, on brief), for appellee.

Before WOLLMAN and MAGILL, Circuit Judges, and HENLEY, Senior Circuit Judge.

WOLLMAN,…

2Cases cited5 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Moser v. CommissionerCourt of Appeals for the Eighth Circuit · 1990
  3. Xerox Corp. v. United StatesUnited States Court of Claims · 1981
  4. Musco Sports Lighting, Inc. v. CommissionerCourt of Appeals for the Eighth Circuit · 1991
  5. Smith v. CommissionerUnited States Tax Court · 1989

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