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EQUITABLE PUBLISHING COMPANY v. COMMISSIONER OF INTERNAL REVENUE

Nos. 15568, 15567, 15566.

356 F.2d 514 (1966)

EQUITABLE PUBLISHING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Howard C. BERKY and Emma M. Berky, his wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. George W. KNIPE and Dorothy K. Knipe, his wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided March 8, 1966.

Attorney(s) appearing for the Case

Gordon W. Gerber, Philadelphia, Pa. (Kenneth W. Gemmill, David E. Seymour, Dechert, Price & Rhoads, Philadelphia, Pa., on the brief), for petitioners.

Jonathan S. Cohen, Dept. of Justice, Tax Division, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before McLAUGHLIN, FORMAN and GANEY, Circuit Judges.

PER CURIAM.

We are concerned here solely with the issues arising out of payments by Equitable Publishing Company during the taxable years involved to North Penn Publishing Co. The stock of the North Penn corporation was wholly owned by taxpayers Knipe and Berky, the majority and controlling stockowners of Equitable. In our judgment the facts clearly justified the holding of the Tax Court that the sums totaling approximately $142,000 so paid by Equitable to North Penn...

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