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SAMMONS v. COMMISSIONER OF INTERNAL REVENUE

No. 71-3065.

472 F.2d 449 (1972)

Charles A. SAMMONS, Individually, and Estate of Rosine S. Sammons, Deceased, Charles A. Sammons, Independent Executor, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied January 19, 1973.

Attorney(s) appearing for the Case

Sam G. Winstead, Vester T. Hughes, Jr., William D. Jordan, Dallas, Tex., for petitioners-appellants.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Tax Div., U.S. Dept. of Justice, K. Martin Worthy, Chief Counsel, Chris J. Ray, Internal Revenue Service, Leonard J. Henzke, Jr., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before JOHN R. BROWN, Chief Judge, and RIVES and CLARK, Circuit Judges.

ON PETITION FOR REHEARING

CLARK, Circuit Judge:

The per curiam opinion of this court dated August 11, 1972 is withdrawn and the following opinion is adopted as the opinion of the court.

The intricate facts of the several corporate transactions involved in this case are fully set out in the Tax Court opinion in Charles A. Sammons, 30 T.C.M. 626 (1971), and need not be repeated here. Suffice it to say that the facts outlined herein are highly simplified...

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