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COOPER TIRE & RUBBER CO. EMPLOYEES' RETIRE. FUND v. C.I.R.

No. 14676.

306 F.2d 20 (1962)

COOPER TIRE & RUBBER COMPANY EMPLOYEES' RETIREMENT FUND, W. Robert Brewer, R. Henry Davis and B. E. Esterly, Trustees, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

August 7, 1962.

Attorney(s) appearing for the Case

James F. Kennedy, Jr., Toledo, Ohio, for petitioners, Marshall, Melhorn, Bloch & Belt, Toledo, Ohio, on the brief.

Norman H. Wolfe, Dept. of Justice, Washington, D. C., for respondent, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief.

Before MILLER, Chief Judge, WEICK, Circuit Judge, and STARR, Senior District Judge.

PER CURIAM.

This case comes before us on petition to review the decision of the Tax Court of the United States. The facts were stipulated in that court and only a legal question was presented.

Taxpayer was an exempt employees' retirement trust created by Cooper Tire & Rubber Company. The trust purchased twenty tire manufacturing machines and one press from the manufacturer thereof for $344,800.00. The trust borrowed...

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