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C.I.R. v. GORDON

No. 214, Docket 30572.

382 F.2d 499 (1967)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Irving GORDON and Margaret Gordon, Respondents. Irving GORDON and Margaret Gordon, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided July 26, 1967.

Attorney(s) appearing for the Case

Martin T. Goldblum, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen.; Lee A. Jackson, Gilbert E. Andrews, Washington, D. C., on the brief), for petitioner-respondent.

Harry R. Horrow, San Francisco, Cal. (Stephen J. Martin, Pillsbury, Madison & Sutro, San Francisco, Cal., on the brief), for respondents-petitioners.

Before MOORE and FRIENDLY, Circuit Judges; BRYAN, District Judge.

MOORE, Circuit Judge.

The taxpayers, Irving and Margaret Gordon (husband and wife) in 1961 owned 1,540 shares of Pacific Telephone and Telegraph Company (Pacific) common stock. Their stock certificate represented a fractional part, in theory at least, of all the assets of this company. Although collectively the stockholders owned these assets, the corporate form was not within the control of the individual stockholder but, for all practical purposes, in the control...

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