UNITED STATES v. ADAMS BLDG. CO., INC.

No. 75-1784.

531 F.2d 342 (1976)

UNITED STATES of America, Plaintiff-Appellant, v. The ADAMS BUILDING COMPANY, INC., et al., Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided February 9, 1976.


Attorney(s) appearing for the Case

Fredrick M. Coleman, U.S. Atty., Cleveland, Ohio, Scott P. Crampton, Gilbert E. Andrews, Jeffrey S. Blum, Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellant.

Marston G. Bergman, A. Albert Perelman, Cleveland, Ohio, for defendants-appellees.

Before PHILLIPS, Chief Judge, MILLER, Circuit Judge, and MARKEY, Judge.


WILLIAM E. MILLER, Circuit Judge.

The government has appealed from a judgment of the district court, Northern District of Ohio, in favor of the defendants involving taxes assessed against the defendant corporation ("Adams, Inc.").

Dan Adams and Edward Witkowski were carpenters and small-scale builders who incorporated Adams, Inc., in 1958 to conduct their business in corporate form. Edward Witkowski and Margaret, his wife, jointly owned one-half of the corporate...

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