RHONE-POULENC SURFACTANTS AND SPECIALTIES, L.P., GAF Chemicals Corporation, a Partner other than the Tax Matters Partner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. No. 00-3636.United States Court of Appeals, Third Circuit.Argued January 19, 2001. Opinion Filed May 1, 2001. Appeal from the Tax Court, Robert P. Ruwe, J. Page 176 William F. Nelson, (argued), Gerald […]