Ralph L. BRUTSCHE and Ingrid Brutsche, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Ruth L. FARLEY, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
Argued January 24, 1978.
Decided October 11, 1978.
Attorney(s) appearing for the Case
Joseph A. Sommer, Sommer, Lawler & Scheuer, Santa Fe, N. M., for petitioners-appellants.
William S. Estabrook, III, Atty. Tax Div., Dept. of Justice, Washington, D. C. (Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews and Crombie J. D. Garrett, Attys., Tax Div., Washington, D. C., with him on the brief), for respondent-appellee.
Before HOLLOWAY, DOYLE and McKAY, Circuit Judges.
United States Court of Appeals, Tenth Circuit.
McKAY, Circuit Judge.
This consolidated appeal1 turns on a determination of whether the taxpayers made a valid Subchapter S election. If they did, they are liable for any properly assessed tax deficiencies arising from corporate activities. If they did not, the corporation, not the individual taxpayers, is liable. The case is complex only because prior to this litigation the IRS claimed the election was not valid and now claims it was...
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