1. Home
  2. Browse Decisions
  3. F.2d
  4. 887 F.2d
  5. 887 F.2d 660 (1989)
 

ADDISON INTERN., INC. v. C.I.R.

No. 89-1003.

887 F.2d 660 (1989)

ADDISON INTERNATIONAL, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided October 10, 1989.

Rehearing Denied November 6, 1989.

Attorney(s) appearing for the Case

Joseph M. Persinger, New York City, F. David Lake, Jr., Wilmer, Cutler & Pickering, Washington, D.C., Timothy G. Reaume, Dickinson, Wright, Moon, Van Dusen & Freeman, Detroit, Mich., Michael D. Horlick (argued), Venice, Fla., for petitioner-appellant.

Peter K. Scott, I.R.S., Gary R. Allen, Acting Chief, Robert A. Bernstein, Michael J. Roach (argued), U.S. Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellee.

Before KEITH and MARTIN, Circuit Judges; ENGEL, Senior Circuit Judge.

BOYCE F. MARTIN, Jr., Circuit Judge.

Addison International appeals the tax court's two-part decision in Addison International, Inc. v. Commissioner, 90 T.C. 1207 (1988), holding (1) that Addison International failed to qualify as a Domestic International Sales Corporation under §§ 991-997 of the Internal Revenue Code (1954) for the taxable year of 1977, and (2) that Addison International was the proper taxpayer with...

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