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BIGGS v. C. I. R.

No. 78-3361.

632 F.2d 1171 (1980)

Franklin B. BIGGS, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

December 15, 1980.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, Appellate Section, Crombie J. D. Garrett, Murray S. Horwitz, Tax Div., Dept. of Justice, Stuart E. Seigel, Chief Counsel, I.R.S., Washington, D. C., for respondent-appellant.

Miles & Friedman, Louis F. Friedman, Don M. Zimmerman, Baltimore, Md., for petitioner-appellee.

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

HENDERSON, Circuit Judge:

The Commissioner of Internal Revenue appeals from the decision of the United States Tax Court holding that a transfer of real property effected by the taxpayer, Franklin B. Biggs, constituted an exchange within the meaning of § 1031 of the Internal Revenue Code of 1954. We affirm.

The numerous transactions which form the subject of this suit are somewhat confusing and each detail is of potential significance. Thus, it will be...

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