UNITED PARCEL SERVICE OF AMERICA, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 00-12720.United States Court of Appeals, Eleventh Circuit. June 20, 2001. Page 1015 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 1016 Paul T. Friedman, James E. Merritt, Paul […]
