MATHEWS v. C. I. R.

No. 74-2084.

520 F.2d 323 (1975)

C. James MATHEWS et al., Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied November 21, 1975.


Attorney(s) appearing for the Case

Richard M. Roberts, Acting Asst. Atty. Gen., Ernest J. Brown, Acting Chief, Appellate Section, Bennet N. Hollander, Richard Farber, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., Meade Whitaker, Chief Counsel, Birmingham, Ala., for respondent-appellant.

Thomas D. Aitken, Michael D. Annis, Tampa, Fla., for petitioners-appellees.

Before BROWN, Chief Judge, and MURRAH and WISDOM, Circuit Judges.


Rehearing and Rehearing En Banc Denied November 21, 1975.

JOHN R. BROWN, Chief Judge:

Because our system of taxing personal income employs a progressive rate,1 taxpayers may reduce its impact on them if they can split their income amongst family members. The Mathews (Taxpayers) —operators of a funeral home in Florida—attempted this by transferring ownership of the property used in the husband's wholly-owned business...

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