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DALLAS CERAMIC CO. v. UNITED STATES

No. 77-1301.

598 F.2d 1382 (1979)

DALLAS CERAMIC COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

July 23, 1979.

Attorney(s) appearing for the Case

Ethan B. Stroud, Cameron Dee Sewell, David A. Ives, Dallas, Tex., for plaintiff-appellant.

Kenneth J. Mighell, U.S. Atty, Fort Worth, Tex., Martha Joe Stroud, Asst. U.S. Atty., Dallas, Tex., Gilbert E. Andrews, Act. Chief Appellate Sec., U.S. Dept. of Justice, Washington, D.C., M. Carr Ferguson, Asst. Atty. Gen., Jonathan S. Cohen, George G. Wolf, Attys., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before WISDOM, COLEMAN and RONEY, Circuit Judges.

RONEY, Circuit Judge:

This appeal is from a judgment by the district court denying Dallas Ceramic Company a refund of taxes, penalties and interest for the year 1966 with respect to a reallocation of income between Dallas Ceramic Company and Ceramica Regiomontana, Inc. made by the Tax Commissioner pursuant to § 482 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 482. The reallocation came as an adjustment in cost of goods sold resulting from the Commissioner...

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