62 F.3d 835 76 A.F.T.R.2d 95-5952, 95-2 USTC P 50,450 MALONE & HYDE, INC., and Subsidiaries, Petitioner-Appellee,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. No. 94-1607. United States Court of Appeals,Sixth Circuit. Argued June 15, 1995.Decided Aug. 18, 1995. John M. Bixler (argued and briefed), Kevin L. Kenworthy, Bruce Alan Cohen, Miller & Chevalier, Washington, DC, for petitioner-appellee. […]