292 F.3d 1326 COGGIN AUTOMOTIVE CORPORATION, Petitioner,v.COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 01-10478. United States Court of Appeals, Eleventh Circuit. June 6, 2002. Matthew J. Gries, N. Jerold Cohen, Teresa Wynn Roseborough, Daniel R. McKeithen, Sutherland, Asbill & Brennan, LLP, Atlanta, GA, for Petitioner. Charles Bricken, Dept. of Justice, Tax Div., Washington, DC, for Respondent. […]