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FAIRFAX AUTO PARTS OF NORTH. VA. v. C. I. R.

Nos. 76-1759 — 76-1760.

548 F.2d 501 (1977)

FAIRFAX AUTO PARTS OF NORTHERN VIRGINIA, INC., Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. FAIRFAX AUTO PARTS, INC., Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided January 28, 1977.

Attorney(s) appearing for the Case

Jonathan J. Broome, Jr., McLean, Va. (James M. Rees, Alexandria, Va., on brief), for appellees.

William A. Friedlander, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Stanley S. Shaw, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief), for Commissioner of Internal Revenue.

Before WINTER, CRAVEN and BUTZNER, Circuit Judges.

PER CURIAM:

The Commissioner of Internal Revenue appeals a decision of the Tax Court1 holding invalid a provision of the Treasury Regulations defining a brother-sister control group under § 1563(a)(2) of the Internal Revenue Code of 19542 and disallowing the assessment of deficiencies.

Control of the two corporations in question was as follows: William Herbert owned 100% of Fairfax Auto Parts,...

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