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BLAKE McDOWELL, INC. v. COMMR. OF INTERNAL REVENUE

No. 77-1493.

576 F.2d 718 (1978)

C. BLAKE McDOWELL, INC., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

As Amended July 11, 1978.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Tax Div., U.S. Dept. of Justice, Washington, D. C., Stuart E. Seigel, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent-appellant.

C. Blake McDowell, Jr., Gilbert V. Killing, Jr., Brouse & McDowell Co., Richard J. Kovach, Akron, Ohio, for petitioner-appellee.

Before WEICK, KEITH and MERRITT, Circuit Judges.

ORDER

The Commissioner appeals from a decision of the Tax Court finding no deficiencies in the appellee taxpayer's taxes for the taxable years 1972 and 1973. C. Blake McDowell, Inc. v. Commissioner, 67 T.C. 1043 (1977). The issue presented to the Tax Court was the validity of Treas.Reg. § 1.562-1(a) which provides, inter alia, that when a personal holding company distributes appreciated property to its shareholders...

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