1. Home
  2. Browse Decisions
  3. F.2d
  4. 647 F.2d
  5. 647 F.2d 713 (1981)
 

ALLIED INDUS. CARTAGE CO. v. C. I. R.

No. 80-1012.

647 F.2d 713 (1981)

ALLIED INDUSTRIAL CARTAGE COMPANY, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided May 11, 1981.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert Andrews, Richard Farber and Robert S. Pomerance, Tax Division, U. S. Dept. of Justice, Lester Stein, Acting Chief Counsel, I.R.S., Washington, D. C., for respondent-appellant.

Robert I. Alpern, Birmingham, Mich., for petitioner-appellee.

Before ENGEL, KENNEDY and BOYCE F. MARTIN, Jr., Circuit Judges.

PER CURIAM.

In this case the Commissioner of the Internal Revenue appeals a decision of the Tax Court in favor of the taxpayer, Allied Industrial Cartage Company. Allied Cartage's principal business during the period in question was the leasing of trucks and real estate to Allied Delivery Systems, Inc. A single individual, Alvin Wasserman, held all of the outstanding stock of both Allied Cartage and Delivery Systems. The Commissioner asserted a deficiency of $8,047...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases