Court of Appeals for the Sixth Circuit December 18, 1979, 78-1019 (Republic Automotive Parts, Inc. v. Commissioner of Internal Revenue)

ORDER

Appellant appeals from a decision of the United States Tax Court which upheld an IRS assessment of a tax deficiency. The deficiency found by the IRS was based upon its claim that a $400,000 judgment it had been awarded in a suit against Borg-Warner Corporation for wrongfully inducing a third party Maquinas York, a Brazilian manufacturer, to breach its contract with Republic was ordinary