54 F.3d 767

40 ERC 1660, 75 A.F.T.R.2d 95-1287,
95-1 USTC P 50,151,
25 Envtl. L. Rep. 21,182

Allied-Signal Inc., as Successor by Merger to Allied
Corporation, (Formerly Allied Chemical Corporation)
v.
Commissioner of Internal Revenue Service, AlliedSignal Inc.,
(Formerly Allied-Signal Inc.)

NO. 94-7336

United States Court of Appeals,
Third Circuit.

Feb 23, 1995

Appeal From: C.I.R., No. 89-09662