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ESTATE OF WHITLOCK v. C. I. R.

Nos. 73-1497, 73-1498.

494 F.2d 1297 (1974)

ESTATE of Leonard E. WHITLOCK, Deceased, et al., Cross-Appellants, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Cross-Appellee, Appellant.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied May 22, 1974.

Attorney(s) appearing for the Case

Gary R. Allen, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, and Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, D. C., with him on the brief), for appellant.

Philip J. Erbacher, Kansas City, Mo. (R. Eugene McGannon, of Hoskins, King, McGannon, Hahn & Hurwitz, Kansas City, Mo., with him on the brief), for appellees.

Before LEWIS, Chief Judge, and SETH and McWILLIAMS, Circuit Judges.

SETH, Circuit Judge.

This is an appeal and cross-appeal which concern the taxation of stockholders of a controlled foreign corporation, which was also a foreign personal holding company. The issue centers on the question whether increases in earnings invested in United States property (section 951(a) (1) (B), Int.Rev.Code of 1954) by Whitlock Oil Services, Inc. should be included in taxpayers' gross income. The Commissioner assessed deficiencies based on increases...

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