1. Home
  2. Browse Decisions
  3. F.2d
  4. 632 F.2d
  5. 632 F.2d 442 (1980)
 

DELTA METALFORMING CO., INC. v. C. I. R.

No. 78-3699.

632 F.2d 442 (1980)

DELTA METALFORMING CO., INC., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

December 8, 1980.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, Gilbert E. Andrews, Acting Chief, Appellate Section, N. Jerold Cohen, Chief Counsel, Internal Revenue Service, William A. Friedlander, Stanley S. Shaw, Jr., Attys., Tax Div., Dept. of Justice Washington, D. C., for respondent-appellant.

Wynne & Jaffe, Neil J. O'Brien, Dallas, Tex., for petitioner-appellee.

Before BROWN, HENDERSON and SAM D. JOHNSON, Circuit Judges.

JOHN R. BROWN, Circuit Judge:

Today we decide an issue of corporate income tax reaching a result contrary to majorities of the Second, Fourth and Eighth Circuit Courts of Appeal. Unlike our respected brethren and sisters, we hold with the Tax Court, the persuasive dissent of Judge William Webster, and more recently the decision of the Court of Claims, that a person must own stock in each member of an alleged brother-sister controlled group to satisfy the 80% test...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases