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MURRY v. C. I. R.

Nos. 76-4415, 76-4416.

601 F.2d 892 (1979)

Kenneth A. MURRY and Helen J. Murry, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. LAKESIDE GARDEN DEVELOPERS, INC., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

August 31, 1979.

Attorney(s) appearing for the Case

Gilbert E. Andrews, Act. Chief, Appellate Section, U. S. Dept. of Justice, M. Carr Ferguson, Asst. Atty. Gen., Stuart E. Seigel, Chief Counsel, I. R. S., Gary R. Allen, Jeffrey S. Blum, Attys., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellant.

Robert O. Rogers, Palm Beach, Fla., for petitioners-appellees.

Eileen Trautman, Melvin N. Greenberg, Miami, Fla., for The Florida Builders & Developers Council, etc.

Before TUTTLE, TJOFLAT and HILL, Circuit Judges.

PER CURIAM:

We affirm the decision appealed from on the basis of the memorandum opinion of the Tax Court, which we attach as an appendix. In view of the comments offered by our brother in dissent, we wish to highlight the following aspects of the Tax Court's opinion.

The issue we are called upon to decide is a very narrow one. We have no doubts that, as an initial matter, the Commissioner has the power to look behind the form of a transaction to determine...

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