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HOLDEN FUEL OIL COMPANY v. C. I. R.

No. 72-2031.

479 F.2d 613 (1973)

HOLDEN FUEL OIL COMPANY, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Sixth Circuit.

Decided June 22, 1973.

Attorney(s) appearing for the Case

Richard S. Halberstein, Dept. of Justice, Washington, D. C., for respondent-appellant; Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., Lee H. Henkel, Jr., Chief Counsel, I. R. S., Washington, D. C., of counsel; Meyer Rothwacks and Bennet N. Hollander, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief.

Murray P. Greenblatt, Southfield, Mich., for petitioner-appellee.

Before PECK, McCREE and MILLER, Circuit Judges.

PER CURIAM.

The appellee taxpayer is engaged in the retail sale of fuel oil in the Detroit, Michigan, area. Prior to 1959, the Gulf Oil Corporation supplied oil to the appellee, as well as to other local dealers, and also delivered oil to its own retail customers. When Gulf decided to get out of the retail market, it negotiated a contract with the appellee to sell its customer lists. The first of two contracts was signed on February 18, 1959, and provided that the...

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