AIRPORT GROVE CORP. OF POLK COUNTY v. UNITED STATES

No. 25701.

408 F.2d 870 (1969)

AIRPORT GROVE CORP. OF POLK COUNTY et al., Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

March 11, 1969.


Attorney(s) appearing for the Case

William R. Frazier, Jacksonville, Fla., for appellants.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Richard A. Pugh, Meyer Rothwacks, Frank X. Grossi, Jr., Elmer J. Kelsey, Attys., Dept. of Justice, Washington, D. C., Edward F. Boardman, U. S. Atty., E. J. Salcines, Asst. U. S. Atty., Tampa, Fla., for appellee.

Before WISDOM, GODBOLD and SIMPSON, Circuit Judges.


PER CURIAM:

The question this case presents is whether the taxpayer presented sufficient evidence to create a jury question as to his "principal purpose" in forming fifteen corporations.

Roy L. Perdue and his wife owned and operated fifteen citrus groves in Alturas, Florida. In 1959 Perdue consulted John Miller, an attorney and accountant, concerning the desirability of incorporating the groves. On Miller's advice, Perdue incorporated each grove separately...

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