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COGGIN AUTOMOTIVE CORP. v. C.I.R.

No. 01-10478.

292 F.3d 1326 (2002)

COGGIN AUTOMOTIVE CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Eleventh Circuit.

June 6, 2002.

Attorney(s) appearing for the Case

Matthew J. Gries, N. Jerold Cohen, Teresa Wynn Roseborough, Daniel R. McKeithen, Sutherland, Asbill & Brennan, LLP, Atlanta, GA, for Petitioner.

Charles Bricken, Dept. of Justice, Tax Div., Washington, DC, for Respondent.

Before EDMONDSON, Chief Judge, and HILL and LAY, Circuit Judges.

HILL, Circuit Judge:

The taxpayer appeals a decision of the tax court in favor of the government. We reverse.

I. PROCEDURAL BACKGROUND

In 1998, taxpayer Coggin Automotive Corporation (Coggin), a holding company, received two notices of deficiency from the Commissioner of the Internal Revenue Service (Commissioner) alleging additional tax due.1 The notices asserted that additional taxes were incurred during certain 1993...

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