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T. L. HUNT, INC. v. C. I. R.

Nos. 76-1894 to 76-1898.

562 F.2d 532 (1977)

T. L. HUNT, INC. OF TEXAS, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. CHESTER PATTERSON, INC., Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. HUNT DRY GOODS CO., INC., Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. HUNT'S GRAND PLAZA, INC., Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. HUNT'S OF PHOENIX VILLAGE, INC., Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided September 14, 1977.

Attorney(s) appearing for the Case

Stanley S. Shaw, Jr., Tax Div., Dept. of Justice (argued), Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews, William A. Friedlander, Washington, D. C., on brief, for appellant.

E. J. Ball, Fayetteville, Ark., for appellee.

Before VAN OOSTERHOUT, Senior Circuit Judge, and STEPHENSON and WEBSTER, Circuit Judges.

VAN OOSTERHOUT, Senior Circuit Judge.

The controlling issue presented by these appeals from the decision of the Tax Court1 in these five consolidated cases is whether the Tax Court erred in determining that Section 1.1563-1(a)(3), Income Tax Regulations, is invalid on the basis that the regulation is inconsistent with 26 U.S.C. § 1563(a)(2).

The taxpayers in this case are five corporations...

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