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ESTATE OF BYERS v. C. I. R.

No. 72-1523.

472 F.2d 590 (1973)

ESTATE of Martha M. BYERS, Deceased, et al., Petitioners-Appellants. v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 23, 1973.

Attorney(s) appearing for the Case

H. Thompson Nicholas, Jr., Cincinnati, Ohio, for petitioners-appellants.

Dennis M. Donohue, Atty., Tax. Div., Dept. of Justice, Washington, D. C., for respondent-appellee; Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, Washington, D. C., on brief.

Before WEICK, CELEBREZZE and LIVELY, Circuit Judges.

PER CURIAM.

This is an appeal from a judgment of the Tax Court that Appellant had an income tax deficiency for the year 1965 and disallowing Appellant's claim for overpayment of income tax.

Appellant and his brother were engaged in business related principally to the selling of automobiles and trucks. Their business was conducted through many corporations, most of which were wholly owned by their families. Both were officers of the corporations. While the...

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