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SINGLETON v. C. I. R.

No. 75-4190.

569 F.2d 863 (1978)

Marvin E. SINGLETON, Jr. and Gertrude R. Singleton, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied April 17, 1978.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Michael L. Paup, Arthur L. Bailey, Attys., Gilbert E. Andrews, Act. Chief, Appellate Sect., Tax Div., Dept. of Justice, Meade Whitaker, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent-appellant.

Anderson Wallace, Jr., Dallas, Tex., for petitioners-appellees.

Before TUTTLE, COLEMAN and RONEY, Circuit Judges.

Rehearing and Rehearing En Banc Denied April 17, 1978.

TUTTLE, Circuit Judge:

This income tax dispute involves dividends paid to Singleton and his wife (hereinafter "taxpayer") by Capital Southwest Corporation (CSW). The taxability of these payments is in turn dependent upon the character of payments made to CSW by a subsidiary, Capital Wire and Cable Corporation (CW). The Commissioner contends that a distribution of $803,750 by the subsidiary to its parent...

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