1. Home
  2. Browse Decisions
  3. F.2d
  4. 800 F.2d
  5. 800 F.2d 625 (1986)
 

ROTH STEEL TUBE CO. v. C.I.R.

No. 85-1656.

800 F.2d 625 (1986)

ROTH STEEL TUBE COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided September 10, 1986.

Rehearing and Rehearing Denied October 22, 1986.

Attorney(s) appearing for the Case

Bennet Kleinman (argued), Frederick N. Widen, Robert L. Merritt, Cleveland, Ohio, for petitioner-appellant.

Fred T. Goldberg, Jr., Chief Counsel, Internal Revenue Service, Michael L. Paup (Lead Counsel), Glenn L. Archer, Jr., Roger M. Olson, David E. Carmack, Gayle P. Miller (argued), Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before MILBURN and BOGGS, Circuit Judges, and DeMASCIO, District Judge.

Rehearing and Rehearing En Banc Denied October 22, 1986.

MILBURN, Circuit Judge.

Roth Steel Tube Company ("taxpayer") appeals from a decision of the United States Tax Court sustaining deficiencies in the amount of $1,728,802 determined by the Commissioner of Internal Revenue ("the Commissioner") with respect to taxpayer's federal income tax liability for the taxable years 1971 through 1975. The principal issue presented is whether taxpayer's unrepaid advances...

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