Saia Electric, Inc. v. C. I. RU.S. Court of Appeals for the Fifth Circuit July 16, 1976Saia Electric, Inc. v. C. I. R, 536 F.2d 388 (5th Cir. 1976) Copy CitationSaia Electric, Inc. v. C. I. ROpinion536 F.2d 388Saia Electric, Inc.v.C. I. R.No. 75-1954United States Court of Appeals, Fifth Circuit7/16/761T.C., La.2AFFIRMED******Opinion contains citation(s) or special notationsReferenceStatusPublished