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KUPER v. C. I. R.

No. 74-3138.

533 F.2d 152 (1976)

James and Martha KUPER and Charles and Kathleen Kuper, Petitioners-Appellants Cross-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee Cross-Appellant.

United States Court of Appeals, Fifth Circuit.

June 9, 1976.

Attorney(s) appearing for the Case

Towner Leeper, El Paso, Tex., for petitioners-appellants.

Scott P. Crampton, Asst. Atty. Gen., Bennet N. Hollander, Atty., Tax Div., Dept of Justice, Gilbert E. Andrews, Acting Chief, Appellate Section, Dept. of Justice, Meade Whitaker, Chief Counsel, Bobby Burns, Atty., I.R.S., Myron C. Baum, Deputy Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., for Commissioner of Internal Revenue.

Before GOLDBERG, DYER and RONEY, Circuit Judges.

GOLDBERG, Circuit Judge:

Once again we confront taxpayers who have taken a circuitous route to reach an end more easily accessible by a straightforward path. Looking to substance rather than form, we decide that the instant transactions must be taxed for what realistically they are — an exchange of stock and a dividend. The Tax Court heard the present controversy, 61 T.C. 624 (1974), and found a taxable exchange of stock —...

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