Pulte Home Corp. v. C.I.R

Full title: PULTE HOME CORPORATION, PULTE LAND OF ILLINOIS CORPORATION, PULTE LAND OF…

Court: United States Court of Appeals, Sixth Circuit

Date published: Sep 9, 1985

771 F.2d 183 (6th Cir. 1985)

Opinion

No. 84-1623.

Argued August 1, 1985.

Decided September 9, 1985.

Stephen Wasinger, argued, Honigman, Miller, Schwartz Cohn, Detroit, Mich., for petitioners-appellants.

Fred T. Goldberg, Jr., Chief Counsel, I.R.S., Glenn L. Archer, Jr., Michael L. Paup, Asst. Attys. Gen., Dept. of Justice, Tax Div., Ann Belanger Durney, George L. Hastings, Jr., argued, Washington, D.C., for respondent-appellee.

On Appeal from the United States Tax Court.

Before KRUPANSKY and MILBURN, Circuit Judges, and NEESE, Senior (Retired District) Judge^_.

_ The Honorable C.G. Neese, now of Nashville, Tennessee, sitting by designation, retired as a district judge of the United States District Court for the Eastern District of Tennessee.

PER CURIAM.

Upon consideration of the briefs and record herein and after oral argument, the judgment of the Tax Court is AFFIRMED for the reasons stated in the entered opinion of the Tax Court reported at 46 T.C.M. (CCH) 1238 (1983).