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MILLAR v. C. I. R.

No. 77-1926.

577 F.2d 212 (1978)

Gavin S. MILLAR, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE. (Tax Court Docket No. 5884-72) Philip D. RODGERS and Elizabeth C. Rodgers, his wife, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE. (Tax Court Docket No. 5888-72) James L. TENLEY and Betty J. Tenley, his wife, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE. (Tax Court Docket No. 5892-72) Robert K. CONRAD and Jane H. Conrad, his wife, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE. (Tax Court Docket No. 5893-72)

United States Court of Appeals, Third Circuit.

Decided June 12, 1978.

Attorney(s) appearing for the Case

Godfrey Hammel, Jr., Raymond A. Regner, St. Clair Shores, Mich., for petitioners-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Michael L. Paup, Libero Marinelli, Jr., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before ADAMS and HIGGINBOTHAM, Circuit Judges, and BECHTLE, District Judge.

OPINION OF THE COURT

BECHTLE, District Judge.

In this appeal from a redetermination by the Tax Court, the issues presented are: (1) whether funds received by the taxpayers1 from R. H. Jamison, Jr. ("Jamison"), were loans rather than gifts; and, (2) whether the taxpayers realized taxable gain in the form of cancellation of indebtedness upon surrender of their stock in the Grant County Coal Corporation ("Grant County") in complete...

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