Case Name: Commissioner of Internal Revenue v. Delta Metalforming Co., Inc.
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1981-05-04
Citations: 451 U.S. 968
Docket Number: No. 80-1499
Parties: Commissioner of Internal Revenue v. Delta Metalforming Co., Inc.
Judges: 
Reporter: United States Reports
Volume: 451
Pages: 968–968

Head Matter:
No. 80-1499.
Commissioner of Internal Revenue v. Delta Metalforming Co., Inc.

Opinion:
C. A. 5th Cir. Motion of respondent to consolidate this case with No. 80-1251, United States v. Vogel Fertilizer Co. [certiorari granted, 450 U. S. 994], denied.