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SLAPPEY DRIVE IND. PARK v. UNITED STATES

Nos. 75-1885 thru 75-1896.

561 F.2d 572 (1977)

SLAPPEY DRIVE INDUSTRIAL PARK, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. John W. CROUCH and First State Bank & Trust Co., Executor of the Will of Katherine S. H. Crouch, Deceased, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. Emily Jean HALEY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. LAKE PARK, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Spencer C. WALDEN, Jr. and Cornelia H. Walden, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. SHERWOOD ACRES, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. FOREST ESTATES, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. CAIRO DEVELOPERS, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Loretta Haley McKNIGHT, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. William T. HALEY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. LAKE PARK ADDITIONS, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. PECAN HAVEN, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

October 19, 1977.

Attorney(s) appearing for the Case

H. H. Perry, Jr., Albany, Ga., for plaintiff-appellant.

Ronald T. Knight, U. S. Atty., John D. Carey, Asst. U. S. Atty., Macon, Ga., Scott P. Crampton, Asst. Atty. Gen., Jeffrey S. Blum, Atty., U. S. Dept. of Justice, Tax Div., Washington, D. C., Gilbert E. Andrews, Acting Chief, App. Section, Leonard J. Henzke, U. S. Dept. of Justice, Washington, D. C., for defendant-appellee.

Before TUTTLE, GOLDBERG and RONEY, Circuit Judges.

GOLDBERG, Circuit Judge.

This tax refund suit involves seven closely held real estate development corporations that Spencer C. Walden, Jr. organized and manages. The first issue, the one most extensively debated by the parties, is whether certain purported debts that the corporations owed their shareholders should be treated for tax purposes as contributions to capital. The second issue is whether one of the seven corporations was formed primarily for tax-avoidance...

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