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ABKCO INDUSTRIES, INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 72-1181.

486 F.2d 1371 (1973)

ABKCO INDUSTRIES, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

August 21, 1973.

For majority opinion see 3 Cir., 482 F.2d 150.

DITTER, District Judge (dissenting):

The problem in this case should be viewed on the basis of business realities rather than contract subtleties: Harrold v. Commissioner of Internal Revenue, 192 F.2d 1002, 1006 (4th Cir. 1951).

In 1961 ABKCO, a recording company, and Evans, a popular artist, entered into an agreement under the terms of...

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