Unpublished Dispositiondetroit Athletic Club, Plaintiff-appellee, v. United States of America, Defendant-appellant, 916 F.2d 712 (6th Cir. 1990)

Annotate this Case
US Court of Appeals for the Sixth Circuit - 916 F.2d 712 (6th Cir. 1990) Oct. 22, 1990

Before NATHANIEL R. JONES and RYAN, Circuit Judges, and JOHN W. PECK, Senior Circuit Judge.


ORDER

The United States, defendant in this action to recover an overpayment of income tax, appeals the final judgment of the district court in favor of the plaintiff. On the defendant's motion, this case was placed in abeyance pending the Supreme Court's disposition of Portland Golf Club v. Commissioner, 110 S. Ct. 2780 (1990). The defendant now moves for summary reversal on grounds that the Supreme Court has now decided Portland Golf and has rejected the same analysis applied by the district court in this case. The plaintiff does not oppose the motion. Upon review it appears that Portland Golf is controlling.

It is therefore ORDERED that the district court's judgment is vacated and this case is remanded for reconsideration in light of Portland Golf.

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.