Court of Appeals for the Seventh Circuit September 29, 1981, 80-1818 (Borg-Warner Corporation v. Commissioner of Internal Revenue)

660 F.2d 324 81-2 USTC P 9684 BORG-WARNER CORPORATION, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 80-1818. United States Court of Appeals, Seventh Circuit. Argued Dec. 1, 1980. Decided Sept. 29, 1981. 1 Nora A. Bailey, Ivins, Phillips & Barker, Washington, D. C., for petitioner-appellant. 2 Richard W. Perkins, Asst. Atty. Gen., Tax Div., Dept.