C. A. WHITE TRUCKING CO., INC. v. C. I. R.

No. 77-2498.

601 F.2d 867 (1979)

C. A. WHITE TRUCKING CO., INC. and A. F. Crane and Mary L. Crane, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearings Denied October 1, 1979.


Attorney(s) appearing for the Case

M. Clifton Maxwell, Fort Worth, Tex., for petitioners-appellants.

Robert A. Bernstein, R. Bruce Johnson, Attys., Tax Div., Dept. of Justice, Washington, D. C., Gilbert E. Andrews, Act. Chief, App. Section, M. Carr Ferguson, Asst. Atty. Gen., U. S. Dept. of Justice, Washington, D. C., for respondent-appellee.

Before WISDOM, CLARK and GEE, Circuit Judges.


CHARLES CLARK, Circuit Judge:

In 1962, Frank and Mary Crane acquired 54.5 percent of the outstanding stock of the C. A. White Trucking Co., Inc. In addition to holding the office of President of White Trucking, Frank Crane performed the duties of general manager, salesman and traffic manager for the company. His wife, Mary Crane, also worked diligently to make the business a success. In 1970, Mrs. Crane worked approximately 50 hours per week in discharging her duties...

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