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BLAKE McDOWELL, INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 78-1595.

652 F.2d 606 (1980)

C. BLAKE McDOWELL, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

December 17, 1980.

Attorney(s) appearing for the Case

Richard J. Kovach, Brouse & McDowell, Akron, Ohio, for petitioner-appellant.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert Andrews, Michael L. Paup, Gilbert S. Rothenberg, Philip Brennan, Tax Div., U. S. Dept. of Justice, Stuart E. Seigel, Chief Counsel, I. R. S., Washington, D. C., for respondent-appellee.

Before WEICK, KEITH and MERRITT, Circuit Judges.

ORDER

The issue in this tax case is whether a Supreme Court decision that effectively overruled a Sixth Circuit decision upon which petitioner C. Blake McDowell, Inc. relied should be given retroactive effect. Judge Tannenwald of the Tax Court held that it should, thus subjecting petitioner, a personal holding company, to a tax on undistributed income it would have avoided had the Sixth Circuit decision been held to govern the issue. We affirm the judgment of the...

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