Case Name: The TAYLOR-WINFIELD CORPORATION, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1972-10-24
Citations: 467 F.2d 483
Docket Number: No. 72-1409
Parties: The TAYLOR-WINFIELD CORPORATION, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 467
Pages: 483–483

Head Matter:
The TAYLOR-WINFIELD CORPORATION, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 72-1409.
United States Court of Appeals, Sixth Circuit.
Oct. 24, 1972.
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.
Before EDWARDS and MILLER, Circuit Judges, and BRATCHER, District Judge.
Honorable Rhodes Bratcher, United States District Judge for the Western District of Kentucky, sitting by designation.

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.