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JOSEPH LUPOWITZ SONS, INC. v. C. I. R.

Nos. 73-1588 to 73-1590.

497 F.2d 862 (1974)

JOSEPH LUPOWITZ SONS, INC. (Esther Meisler, President), Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Harold B. LUPOWITZ and Sophie Lupowitz, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. Esther MEISLER, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Third Circuit.

Decided May 22, 1974.

Attorney(s) appearing for the Case

John Y. Merrell, Richard P. Buskell, McLean, Va., for Joseph Lupowitz Sons, Inc., Harold B. Lupowitz, Sophie Lupowitz and Esther Meisler.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, William A. Friedlander, William S. Estabrook, III, Tax Div., Dept. of Justice, Washington, D. C., for Commissioner of Internal Revenue.

Before McLAUGHLIN, GIBBONS and GARTH, Circuit Judges.

OPINION OF THE COURT

GARTH, Circuit Judge.

We have before us three appeals from the Tax Court presenting two different factual situations, but involving related parties and similar issues.

Appeal No. 73-1588 ("Penn Wynn") involves transfers made by Joseph Lupowitz Sons, Inc. to Penn Wynn, Inc. The Commissioner contended and the Tax Court held that these transfers resulted in a debtor/creditor relationship between the two companies.

Appeal...

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