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BILAR TOOL & DIE CORP. v. C. I. R.

Nos. 75-1224, 75-1225.

530 F.2d 708 (1976)

BILAR TOOL & DIE CORPORATION, formerly Forway Tool & Die Company, Inc., a Michigan Corporation, Petitioner-Appellee-Cross-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant-Cross-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided February 18, 1976.

Rehearing Denied March 19, 1976.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Elmer J. Kelsey, Robert A. Bernstein, Tax Div., Dept. of Justice, Meade Whitaker, Chief Counsel, I.R.S., Washington, D.C., for C.I.R.

William L. Powers, Butzel, Long, Gust, Klein & Van Zile, Richard U. Mosher, Detroit, Mich., for Bilar Tool & Die Corp.

Before EDWARDS and PECK, Circuit Judges, and McALLISTER, Senior Circuit Judge.

EDWARDS, Circuit Judge.

This is a government appeal from a decision by a sharply divided Tax Court which allowed deduction of $4,000 in attorney fees as ordinary and necessary expenses. These fees resulted from legal work on a corporate division which split the Forway Tool & Die Company, Inc., into two equal parts. The taxpayer in this case, Bilar Tool & Die Corporation, as a result of a simple change of name, is the direct successor to the previous corporation...

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