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OHIO PERIODICAL DISTRIBUTORS, INC. v. C.I.R.

No. 96-1136.

105 F.3d 322 (1997)

OHIO PERIODICAL DISTRIBUTORS, INC., formerly known as Scott Krauss News Agency, Inc.; Ronald E. Scherer Trust and Linda S. Hayner Trust, persons other than the tax matters person, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 29, 1997.

Attorney(s) appearing for the Case

Daniel M. Davidson (argued and briefed), John F. Wester, Griffith L. Green, Sidley & Austin, Washington, DC, for Ohio Periodical Distributors, Inc., Ronald E. Scherer Trust, Linda S. Hayner Trust.

Gary R. Allen, Acting Chief (briefed), John A. Dudeck (argued), Teresa McLaughlin, U.S. Department of Justice, Appellate Section Tax Division, Washington, DC, for C.I.R.

Before: MERRITT, KENNEDY, and GUY, Circuit Judges.

GUY, J., delivered the opinion of the court, in which MERRITT, J., joined. KENNEDY, J. (pp. 327-29), delivered a separate dissenting opinion.

RALPH B. GUY, Jr., Circuit Judge.

Petitioner, Ohio Periodical Distributors, Inc., a subchapter S corporation, appeals judgment for the respondent, Commissioner of Internal Revenue, in taxpayer's petition for readjustment action.1 The sole issue in this case involves the validity of Treas...

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