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LANSONS, INC. v. C. I. R.

No. 78-2893.

622 F.2d 774 (1980)

LANSONS, INC., Petitioner-Appellee Cross-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant Cross-Appellee.

United States Court of Appeals, Fifth Circuit.

July 30, 1980.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, App. Section, Ann Belanger Durney, Richard Farber, Marilyn E. Brookens, Attys., Tax Division, U. S. Dept. of Justice, Washington, D.C., for respondent-appellant cross-appellee.

Schwartz, Nash, Heckerling, Tescher & Kantor, Martin J. Nash, Robert E. Panoff, Miami, Fla., Attys. of record, for petitioner-appellee cross-appellant.

Before WISDOM, RONEY and HATCHETT, Circuit Judges.

RONEY, Circuit Judge:

Taxpayer claims income tax deductions for the years 1969-71 for contributions to a profit-sharing trust, charging that the Commissioner abused his discretion in revoking retroactively an earlier letter ruling that the trust was "qualified" within the meaning of section 401(a) of the Internal Revenue Code.1 Agreeing with the Tax Court's determination, 69 T.C. 773, that the Commissioner...

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