SIFCO INDUSTRIES, INC., v. UNITED STATES

No. 84-3419.

758 F.2d 198 (1985)

SIFCO INDUSTRIES, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided April 4, 1985.


Attorney(s) appearing for the Case

Patrick W. Winslow (argued), Dennis M. Pilawa, Cleveland, Ohio, for plaintiff-appellant.

J. William Petro, Asst. U.S. Atty., Cleveland, Ohio, Glenn L. Archer, Jr., Michael L. Paup, Dept. of Justice, Tax Division, David English Carmack, John P. Griffin, Washington, D.C., argued for defendant-appellee.

Before MERRITT and MILBURN, Circuit Judges, and WEICK, Senior Circuit Judge.


MERRITT, Circuit Judge.

The parties agree that the single corporate tax law issue in this $14,438.32 refund suit appeal on stipulated facts is the same as the investment tax credit "recapture" issued presented in A.O. Smith Corp. v. United States, 691 F.2d 1220 (7th Cir.1982), namely: Did the District Court correctly hold that a corporation is obligated to pay estimated income taxes...

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