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ARMSTRONG WORLD INDUSTRIES, INC. v. C.I.R.

No. 92-7032.

974 F.2d 422 (1992)

ARMSTRONG WORLD INDUSTRIES, INC., and Affiliated Companies, Appellants, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided September 9, 1992.

Attorney(s) appearing for the Case

Paul A. Cunningham (argued), A. Carl Kaseman, III, James G. Rafferty, Pepper, Hamilton & Scheetz, Washington, D.C., for appellants; John F. Fansmith, Jr., Consolidated Rail Corp., Philadelphia, Pa., of counsel.

James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, Gilbert S. Rothenberg (argued), Kimberly S. Stanley, U.S. Dept. of Justice, Tax Div., Washington, D.C., for appellee.

Before: GREENBERG, ALITO, and ALDISERT, Circuit Judges.

OPINION OF THE COURT

GREENBERG, Circuit Judge.

Armstrong World Industries, Inc., and its affiliated companies (hereinafter referred to as "Armstrong"), appeal from a decision of the Tax Court entered on October 29, 1991, sustaining a determination of the Commissioner of Internal Revenue that Armstrong had a $5,032,135 income tax deficiency for tax year 1981 and denying Armstrong's claim of an overpayment of approximately $20 million in taxes for the same...

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