Summa Holdings, Inc. v. CIR

Filing

OPINION and JUDGMENT filed : REVERSED. Decision for publication. Richard F. Suhrheinrich, Jeffrey S. Sutton (AUTHORING), and David W. McKeague, Circuit Judges.

Case: 16-1712

Document: 49-3

Filed: 02/16/2017

Page: 1

UNITED STATES COURT OF APPEALS
FOR THE SIXTH CIRCUIT
No. 16-1712

SUMMA HOLDINGS, INC.,
Petitioner - Appellant,

FILED
Feb 16, 2017
DEBORAH S. HUNT, Clerk

v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.

Before: SUHRHEINRICH, SUTTON, and McKEAGUE, Circuit Judges.

JUDGMENT
On Appeal from the United States Tax Court.
THIS CAUSE was heard on the record from the United States Tax Court and was argued by
counsel.
IN CONSIDERATION THEREOF, it is ORDERED that the judgment of the tax court is
REVERSED.

ENTERED BY ORDER OF THE COURT

Deborah S. Hunt, Clerk