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DAHLGREN v. UNITED STATES

No. 75-3263.

553 F.2d 434 (1977)

Harold P. DAHLGREN et al., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied August 12, 1977.

Attorney(s) appearing for the Case

Frank D. McCown, U. S. Atty., Ft. Worth, Tex., Scott P. Crampton, Asst. Atty. Gen., Wm. A. Friedlander, Murray S. Horwitz, Attys., Gilbert E. Andrews, Chief, Appellate Sec. Tax Div., U. S. Dept. of Justice, Washington, D. C., Martha Joe Stroud, Asst. U. S. Atty., Dallas, Tex., for defendant-appellant.

John L. Hauer, Robert Goodfriend, Clarice M. Davis, Dallas, Tex., for plaintiffs-appellees.

Before TUTTLE, WISDOM and COLEMAN, Circuit Judges.

Rehearing Denied August 12, 1977. See 557 F.2d 456.

TUTTLE, Circuit Judge:

The issue before the jury in this income tax refund suit was whether ownership by taxpayer of 79.975% of the capital stock of the company to which he made a sale of depreciable property was ownership of "more than 80 percent in value of the outstanding stock . . . ." [emphasis added] within contemplation of § 1239(a)(1) of the Internal Revenue...

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