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REPUBLIC AUTOMOTIVE PARTS, INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 78-1019.

611 F.2d 645 (1979)

REPUBLIC AUTOMOTIVE PARTS, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

December 18, 1979.

Attorney(s) appearing for the Case

Sidney Bender, Leventritt, Lewittes & Bender, New York City, for petitioner-appellant.

M. Carr Ferguson, Asst. Atty. Gen., Gary R. Allen, Tax Division, U. S. Dept. of Justice, Gilbert E. Andrews, Daniel F. Ross, Stuart E. Seigel, Chief Counsel, I. R. S., Washington, D. C., for respondent-appellee.

Before EDWARDS, Chief Judge, and KEITH and KENNEDY, Circuit Judges.

ORDER

Appellant appeals from a decision of the United States Tax Court which upheld an IRS assessment of a tax deficiency. The deficiency found by the IRS was based upon its claim that a $400,000 judgment it had been awarded in a suit against Borg-Warner Corporation for wrongfully inducing a third party Maquinas York, a Brazilian manufacturer, to breach its contract with Republic was ordinary income rather than capital gain as reported by Republic.

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