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O'DOWD v. C. I. R.

No. 76-4493.

595 F.2d 262 (1979)

Everett H. O'DOWD and Cornelia N. O'Dowd, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ROBINSON WATER COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied June 14, 1979.

Attorney(s) appearing for the Case

John Lock, Austin, Tex., for petitioners-appellants.

Gilbert E. Andrews, Acting Chief, App. Section, U. S. Dept. of Justice, Myron C. Baum, Acting Atty. Gen., Meade Whitaker, Chief Counsel, Internal Revenue Service, Robert A. Bernstein, James M. Edmisten, Attys., Ronald A. Dweck, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before JONES, AINSWORTH and HILL, Circuit Judges.

PER CURIAM:

The taxpayers, Everett H. O'Dowd and Cornelia N. O'Dowd, husband and wife, owned seventy per cent of Robinson Water Company, an unincorporated water utility serving Robinson, a suburb of Waco, Texas. The remaining thirty per cent interest was owned by their daughter who did not participate in profits. In 1962 Robinson Water Company, a partnership, made an election under 26 U.S.C.A. § 1361 to be taxed as a corporation. In 1966 Congress amended Section...

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