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QUINLIVAN v. C. I. R.

No. 78-1653.

599 F.2d 269 (1979)

Richard R. QUINLIVAN and Ann M. Quinlivan, Roger P. Quinlivan and Joyce E. Quinlivan, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided May 24, 1979.

Attorney(s) appearing for the Case

Marilyn E. Brookens, Atty., Tax Div., Dept. of Justice, Washington, D. C., for appellant; M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Richard Farber, Attys., Washington, D. C., on brief.

Clinton A. Schroeder, of Gray, Plant, Mooty, Mooty & Bennett, Minneapolis, Minn., for appellees; James A. Vose, Minneapolis, Minn., on brief.

Before GIBSON, Chief Judge, HENLEY, Circuit Judge, and HANSON, Senior District Judge.

GIBSON, Chief Judge.

The Government appeals from a decision of the Tax Court1 holding that Richard and Roger Quinlivan2 are entitled to deduct rental payments made to a short-term, so-called Clifford trust set up in accordance with sections 671 through 678 of the Internal Revenue Code of 1954, 26 U.S.C. §§ 671-678. The payments were made for the use of an office building previously owned by the taxpayers...

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