Court of Appeals for the Third Circuit April 4, 1995, 94-7572 (C.T.I. Incorporated v. Commissioner of Internal Revenue Service)

54 F.3d 767 75 A.F.T.R.2d 95-1732, 95-1 USTC P 50,252 C.T.I. Incorporated v. Commissioner of Internal Revenue Service NO. 94-7572 United States Court of Appeals, Third Circuit. Apr 04, 1995 Appeal From: U.S.T.C., No. 91-21493, Gerber, J. 1 AFFIRMED.