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AEROQUIP-VICKERS, INC. v. C.I.R.

No. 01-2741.

347 F.3d 173 (2003)

AEROQUIP-VICKERS, INC. and Subsidiaries, f/k/a Trinova Corp. and Subsidiaries, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: October 20, 2003.

Petition for Rehearing Denied: January 21, 2004.

Attorney(s) appearing for the Case

ARGUED: Frank P. Cihlar, (argued and briefed), Joel L. McElvain (briefed), UNITED STATES DEPARTMENT OF JUSTICE, APPELLATE SECTION, TAX DIVISION, Washington, D.C., for Respondent-Appellant.

Frederick E. Henry, III (briefed), Robert S. Walton (briefed), Thomas V.M. Linguanti, (argued and briefed), BAKER & McKENZIE, Chicago, Illinois, for Petitioner-Appellee.

Before: CLAY and GIBBONS, Circuit Judges; DUGGAN, District Judge.

Petition for Rehearing Denied En Banc: January 21, 2004.

Pursuant to Sixth Circuit Rule 206

GIBBONS, J., delivered the opinion of the court, in which DUGGAN, D. J., joined. CLAY, J. (pp. 19-41), delivered a separate dissenting opinion.

OPINION

JULIA SMITH GIBBONS, Circuit Judge.

In 1986, petitioner-appellee Aeroquip-Vickers, Inc. (formerly known as Trinova Corporation, and operating as the Libbey-Owens-Ford

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