1. Home
  2. Browse Decisions
  3. F.2d
  4. 661 F.2d
  5. 661 F.2d 76 (1981)
 

BELZ INV. CO., INC. v. C. I. R.

No. 80-1149.

661 F.2d 76 (1981)

BELZ INVESTMENT COMPANY, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

October 5, 1981.

Attorney(s) appearing for the Case

Tommy H. Jagendorf, Memphis, Tenn., for petitioner-appellant.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert Andrews, Tax Div., U.S. Dept. of Justice, Washington, D. C., William S. Estabrook, Philip I. Brennan, N. Jerold Cohen, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent-appellee.

Before: KEITH and MARTIN, Circuit Judges, and DUNCAN, District Judge.

ORDER

During 1969 petitioner, Belz Investment Co., Inc. (Belz) accepted specifications from Miller-Wohl Co., Inc. (Miller-Wohl) for three Welles Department Stores on property which Belz owned in Memphis, Tennessee. The three structures were designed solely for occupancy by a Welles Department Store. Construction was completed on the three buildings by June, 1972.

On September 28, 1972, Miller-Wohl, the owner of the three Welles Department Stores, filed a...

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