GERLING INTERN. INS. CO. v. C.I.R.

No. 87-1002.

839 F.2d 131 (1988)

GERLING INTERNATIONAL INSURANCE CO. v. COMMISSIONER OF INTERNAL REVENUE. Appeal of GERLING INTERNATIONAL INSURANCE CO.

United States Court of Appeals, Third Circuit.

Decided January 29, 1988.


Attorney(s) appearing for the Case

Jules Ritholz, Walter P. Stasiuk (argued), Edward C. Kesselman, Bryan C. Skarlatos, Kostelanetz, Ritholz, Tigue & Fink, New York City, for appellant.

Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, Gary R. Allen, Kenneth L. Greene (argued), Tax Div., Dept. of Justice, Washington, D.C., for appellee.

Before SLOVITER and STAPLETON, Circuit Judges, and FISHER, District Judge


OPINION OF THE COURT

STAPLETON, Circuit Judge.

Gerling International Insurance Company (GIIC) appeals from a grant of summary judgment to the Commissioner of Internal Revenue (IRS), 87 T.C. 679, following the imposition of sanctions on GIIC for failing to produce certain information and documents which it claims to be unable to obtain. Finding the imposition of sanctions to be error, we will reverse the grant of summary judgment...

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