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ENGINEERING SALES, INC. v. UNITED STATES

Nos. 74-1866, 74-1867.

510 F.2d 565 (1975)

ENGINEERING SALES, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. Roland E. CEDARHOLM and Elizabeth B. Cedarholm, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

March 27, 1975.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Chief, Appellate Section, Charles B. Burroughs, Jr. Atty., U. S. Dept. of Justice, Tax Div., Washington, D. C., Gilbert E. Andrews, Acting Chief, Appellate Section, Wayman G. Sherrer, U. S. Atty., Charles D. Stewart, Asst. U. S. Atty., Birmingham, Ala., Jonathan S. Cohen, Arthur L. Bailey, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

R. Kent Henslee, Gadsden, Ala., for plaintiffs-appellees.

Before GEWIN, BELL and CLARK, Circuit Judges.

CLARK, Circuit Judge:

Engineering Sales, Inc. (Sales) sued in the district court to recover taxes assessed and paid as a result of the Commissioner's allocations of income to it from a controlled corporation, Engineered Products, Inc. (Products) pursuant to 26 U.S.C. § 482. In a separate, consolidated action Ronald E. and Elizabeth B. Cedarholm sought to recover income taxes paid which were attributable to related dividends from Products...

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