Opinion · Court of Appeals for the Sixth Circuit

Pulte Home Corp. v. Commissioner

Pulte Home Corp. v. Comm’r, 771 F.2d 183 (6th Cir. 1985)

Type
Opinion
Court
Court of Appeals for the Sixth Circuit
Jurisdiction
Federal
Date
1985-09-09
Topic
general

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).

Citator

UpLaw has not yet analyzed Pulte Home Corp. v. Commissioner. The absence of a flag is not a finding that it is good law.

Cited by
3 opinions

771 F.2d 183

56 A.F.T.R.2d 85-5878, 85-2 USTC P 9660

PULTE HOME CORPORATION, Pulte Land of Illinois Corporation,
Pulte Land of Michigan Corporation, Pulte Homes of
Michigan Corporation, and Pulte Homes of
Illinois Corporation,
Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 84-1623.

United States Court of Appeals,
Sixth Circuit.

Argued Aug. 1, 1985.
Decided Sept. 9, 1985.

ON APPEAL from the United States Tax Court.

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.

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

PER CURIAM.

1

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).

*

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