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NIEDERMEYER v. COMMISSIONER OF INTERNAL REVENUE

No. 74-3082.

535 F.2d 500 (1976)

Bernard E. NIEDERMEYER and Tessie S. Niedermeyer, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Rehearing and Rehearing Denied June 23, 1976.

Attorney(s) appearing for the Case

Denton G. Burdick, Jr. (argued), of Hutchinson, Schwab, Burdick & Hilton, Portland, Or., for petitioners-appellants.

Gilbert E. Andrews, Jr., Chief, Appellate Section (argued), Dept. of Justice, Washington, D. C., for respondent-appellee.

Before SMITH, and HUFSTEDLER, Circuit Judges, and WOLLENBERG, District Judge.

Rehearing and Rehearing En Banc Denied June 23, 1976.

OPINION

PER CURIAM:

The taxpayers, husband and wife, owned 22.58 percent of the common stock and 125 shares of the preferred stock of American Timber & Trading Co., Inc. ("AT&T"), a closely held corporation. Two of the taxpayers' sons owned 67.91 percent of the common stock of AT&T. Three other sons of the taxpayers owned 67 percent of the common stock of Lents Industries, Inc. ("Lents...

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