COGGIN AUTOMOTIVE CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 01-10478.United States Court of Appeals, Eleventh Circuit. June 6, 2002. Page 1327 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. Appeal […]