U.S. Court of Appeals for the Sixth Circuit, 1972

The Taylor-Winfield Corporation v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit · Decided October 24, 1972 · Edwards, Miller, Bratcher

467 F.2d 483; 30 A.F.T.R.2d (RIA) 5711; 1972 U.S. App. LEXIS 7058 (Federal Reporter, Second Series)

Counsel

John C. Klotsche, Chicago, 111., for petitioner-appellant; Thomas M. Hader-lein, Chicago, 111., on brief; Baker & McKenzie, Chicago, 111., of counsel., Charles E. Anderson, Atty., Tax Div., Dept, of Justice, Washington, D. C., for respondent-appellee; Scott P. Crampton, Asst. Atty. Gen., Richard W. Perkins and Meyer Rothwacks, Attys., Tax Div., Dept, of Justice, Washington, D. C., on brief.

Cases that cite this one

9 later published cases cite this decision.

Texas Instruments v. Commissioner (United States Tax Court 1992)
Juda v. Commissioner (United States Tax Court 1988)
Glen O'Brien Movable Partition Co. v. Commissioner (United States Tax Court 1978)
Republic Automotive Parts, Inc. v. Commissioner (United States Tax Court 1977)
Scott A. Kamieneski & Eresia Kamieneski v. Commissioner (United States Tax Court 2014)
Kamieneski v. Comm'r (United States Tax Court 2014)
Henry Vogt Mach. Co. v. Commissioner (United States Tax Court 1993)
Hooker Chemicals & Plastics Corp. v. United States (Court of Claims 1979)
Szegvari v. Commissioner (United States Tax Court 1975)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

ORDER

On consideration of the briefs of the parties and the files and records in this case; and

Finding that the appellate issues have been fully and accurately dealt with by the opinion of the Tax Court, 57 T.C. 205 (November 8, 1971),

The decisions of the Tax Court are affirmed for the reasons set forth in the Tax Court opinion just cited.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.