BATTELSTEIN v. INTERNAL REVENUE SERVICE

No. 77-3212.

631 F.2d 1182 (1980)

Barry L. BATTELSTEIN and Jerry E. Battelstein, Plaintiffs-Appellees, v. INTERNAL REVENUE SERVICE, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

December 3, 1980.


Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, Appellate Section, Robert A. Bernstein, Gayle P. Miller, William Friedlander, Attys., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.

Marc E. Grossberg, David Cowan, Hugh M. Ray, Houston, Tex., for plaintiffs-appellees.

Before COLEMAN, Chief Judge, BROWN, AINSWORTH, GODBOLD, CHARLES CLARK, RONEY, GEE, TJOFLAT, HILL, FAY, RUBIN, VANCE, KRAVITCH, FRANK M. JOHNSON, Jr., GARZA, HENDERSON, REAVLEY, POLITZ, HATCHETT, ANDERSON, RANDALL, TATE, SAM D. JOHNSON, and THOMAS A. CLARK, Circuit Judges.


FRANK M. JOHNSON, Jr., Circuit Judge:

This case arose out of Chapter XI petitions in bankruptcy filed by Barry L. Battelstein and Jerry E. Battelstein in the United States District Court for the Southern District of Texas. In the ensuing proceedings, the Internal Revenue Service (IRS) filed proof of claims against each. The Battelsteins objected to the claims and their objections were consolidated for trial. The bankruptcy judge denied the IRS claims after trial and...

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