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FITZGERALD MOTOR COMPANY v. C. I. R.

No. 74-1291.

508 F.2d 1096 (1975)

FITZGERALD MOTOR COMPANY, INC., and Loans, Inc., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

February 28, 1975.

Attorney(s) appearing for the Case

Richard E. Thomasson, J. Robert Hardcastle, Atlanta, Ga., for petitioners-appellants.

Scott P. Crampton, Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, Meade Whitaker, Chief Counsel, Chris J. Ray, Atty., Internal Revenue Service, Meyer Rothwacks, Chief, App. Sec., Robert G. Burt, Atty., Jonathan S. Cohen, Richard Farber, Attys., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before BROWN, Chief Judge, and COLEMAN and DYER, Circuit Judges.

COLEMAN, Circuit Judge.

Pursuant to 26 U.S.C. § 482, the Commissioner of Internal Revenue allocated additional income to Petitioner-Appellants as a result of loans between and among three sister corporations. The taxpayers filed petitions in the United States Tax Court for a redetermination of the assessed deficiencies in taxes for the years 1966 through 1968, totaling $7,874.43. The Tax Court entered judgment against them, 60 T.C. 957

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