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MID-AMERICA INDUSTRIES, INC. v. UNITED STATES

No. 72-1515.

477 F.2d 1029 (1973)

MID-AMERICA INDUSTRIES, INC., a Delaware corporation, et al., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Decided April 20, 1973.

Rehearing Denied May 25, 1973.

Attorney(s) appearing for the Case

Ben L. Paddock, Fort Smith, Ark., for appellee.

Thomas L. Stapleton, Atty., Tax Div., Dept. of Justice, Washington, D. C., for appellant.

Before HEANEY and BRIGHT, Circuit Judges, and BENSON, Chief District Judge.

HEANEY, Circuit Judge.

The United States appeals from a decision of the trial court awarding taxpayers a refund of $36,561.04, plus interest, for corporate taxes paid under protest for calendar years 1964-1967. The sole issue on this appeal is whether the taxpayers constituted a "controlled group of corporations" under § 1563 of the Internal Revenue Code of 1954.1

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