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ATTEBURY v. UNITED STATES

No. 27915.

430 F.2d 1162 (1970)

A. G. ATTEBURY et ux., et al., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

July 30, 1970.

Attorney(s) appearing for the Case

Eldon B. Mahon, U. S. Atty., Fort Worth, Tex., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div. U. S. Dept. of Justice, Washington, D. C., Gene A. Castleberry, Atty, Tax Div., Dept. of Justice, Fort Worth, Tex., Jonathan S. Cohen, Stuart A. Smith, Harry Baum, Attys., U. S. Dept. of Justice, Washington, D. C., for appellant.

Ben Bird, Fort Worth, Tex., for appellees.

Before RIVES, GEWIN and INGRAHAM, Circuit Judges.

RIVES, Circuit Judge:

Appellee taxpayers brought this action in the district court for refund of federal income taxes for the year 1959 in the total amount of $120,345.51 plus statutory interest. The district court awarded judgment to the taxpayers. The sole issue on appeal is the proper tax treatment of certain cash distributions by Attebury Elevators, Inc. (Elevators) to its three shareholders1 (taxpayers) during the calendar year 1959...

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