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PAIGE v. UNITED STATES

No. 75-2669.

580 F.2d 960 (1978)

Raymond J. PAIGE and Patricia C. Paige, his wife, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

August 17, 1978.

Attorney(s) appearing for the Case

Edmond G. Thiede (argued), Bancroft, Avery & McAllister, San Francisco, Cal., for plaintiffs-appellants.

Ann Belanger Durney, Atty. (argued), Dept. of Justice, Washington, D. C., for defendant-appellee.

Before Judges TRASK and SNEED, Circuit Judges, and SKOPIL, District Judge.

SKOPIL, District Judge:

Plaintiff-taxpayers appeal from the denial of their claim for a tax refund. The issue involved is whether taxpayers' corporation qualified for the subchapter S election provided in 26 U.S.C. § 1371 (1954).1 We hold that it did not. We affirm.

Tackmer made the subchapter S election in 1965. The government now contends that Tackmer Corporation had more than one class of stock.

Tackmer is a small...

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