COTTER AND CO. v. UNITED STATES

Attorney(s) appearing for the Case

George W. Benson, McDermott, Will & Emery, Chicago, Ill., argued for appellant. With him on the brief was James L. Malone, III.

John Patrick Griffin, Tax Div., Dept. of Justice, Washington, D.C., argued for appellee. With him on the brief were Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Richard W. Perkins.

Thomas F. Wenning, Washington, D.C., was on the brief for amicus curiae.

Martin B. Amdur, Sanford F. Remz and Hugh B. Jacobson, Weil, Gotshal, and Manges, New York City, N.Y., were on the brief for amicus curiae, of counsel.

Before MARKEY, Chief Judge, RICH, Circuit Judge, and NICHOLS, Senior Circuit Judge.