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HELIS v. USRY

Nos. 71-2524, 71-2525.

464 F.2d 330 (1972)

Mrs. William (Betty) HELIS, Plaintiff-Appellee, v. Chester A. USRY, District Director of Internal Revenue, New Orleans District, Defendant-Appellant. William G. HELIS, Jr., and Venus D. Helis, Plaintiffs-Appellees, v. Chester A. USRY, District Director of Internal Revenue, New Orleans District, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

July 5, 1972.

Attorney(s) appearing for the Case

Gerald J. Gallinghouse, U.S. Atty., Claude J. Aucoin, Jr., Asst. U.S. Atty., New Orleans, La., Johnnie M. Walters, Chief, Tax Division, Fred B. Ugast, Acting Asst. Atty. Gen., Scott P. Crampton, Gilbert E. Andrews, Meyer Rothwacks, David E. Carmack, Paul M. Ginsburg, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant; William T. Abbott, Asst. U.S. Atty., of counsel.

James G. Burke, Jr., Morris Wright, Harry McCall, Jr., Gibbons Burke, David A. Kerstein, New Orleans, La., for plaintiffs-appellees; Burke & Ballard, Chaffe, McCall, Phillips, Toler & Sarpy, Cobb & Wright, New Orleans, La., of counsel.

Before WISDOM, GODBOLD and RONEY, Circuit Judges.

RONEY, Circuit Judge:

This is an appeal by the government from two tax refund suits consolidated for trial in the district court. The judgments below allowed Mrs. William (Betty) Helis, Sr., and her son, William G. Helis, Jr., to recover sums paid under deficiencies assessed against them by the Commissioner of Internal Revenue for income taxes. We affirm that part of the judgments concerning the Subchapter S treatment of a corporation in which taxpayers owned stock...

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