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METALLICS RECYCLING CO. v. C.I.R.

No. 83-1247.

732 F.2d 523 (1984)

METALLICS RECYCLING COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided April 20, 1984.

Attorney(s) appearing for the Case

Robert W. Malone, Buckingham, Doolittle & Burroughs, Arthur W. Moore, argued, Akron, Ohio, for petitioner-appellant.

Kenneth W. Gideon, Chief Counsel, I.R.S., Glenn L. Archer, Jr., Michael L. Paup, Richard Farber, John P. Griffin, argued, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before MARTIN, Circuit Judge, and PHILLIPS and CELEBREZZE, Senior Circuit Judges.

PHILLIPS, Senior Circuit Judge.

Metallics Recycling Company, the taxpayer, appeals from the decision of the United States Tax Court filed November 8, 1982, and reported at 79 T.C. 730. The Tax Court held that taxpayer is not entitled to a new jobs tax credit under 26 U.S.C. §§ 44B and 52, as added by the Tax Reduction and Simplification Act of 1977, P.L. 95-30, 91 Stat. 126. We affirm.

Reference is made to the reported...

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