Coggin Automotive Corp. v. C.I.R., No. 01-10478.

Core Citations

REVERSES OTHER CASE

• Brown Grp., Inc. v. Comm'r of Internal Revenue

DISTINGUISHES OTHER CASE

• Holiday Village Shopping Center v. U.S.

This document cites

• Federal Cases - Unger v. C.I.R.
• Federal Cases - Coggin Auto. Corp. v. Comm'r of Internal Revenue
• Federal Cases - Gitlitz v Commissioner of Internal Revenue
• Federal Cases - Casel v. Comm'r of Internal Revenue
• Federal Cases - Brown Grp., Inc. v. Comm'r of Internal Revenue



See all quotations

• Federal Cases - Hillman v. Internal Revenue Serv., 00-1915
• Federal Cases - Brown Group, Inc. v. C.I.R., 95-2110
• Federal Cases - U.S. v. Morison
• Federal Cases - McLaulin v. Commissioner of Internal Revenue, 00-16685
• Federal Cases - P.D.B. Sports, Ltd. v. Comm'r of Internal Revenue
• Federal Cases - Holiday Village Shopping Center v. U.S.
• Federal Cases - Frank Lyon Company v. United States
• Federal Cases - Harris v. Garner
• Federal Cases - Petroleum Corp. of Texas, Inc. v. U.S., 90-1620
• Federal Cases - Madison Gas and Elec. Co. v. C. I. R.
• US - Reference Stubs - Foreign income
• US - Reference Stubs - Effect of election on corporation
• US - Reference Stubs - S corporation defined
• US - Reference Stubs - Election; revocation; termination
• US - Reference Stubs - Tax imposed on certain built-in gains