FRIEDMAN AND JOBUSCH, ARCHITECTS, ETC. v. C. I. R.

Nos. 78-2016 to 78-2018.

627 F.2d 175 (1980)

FRIEDMAN AND JOBUSCH, ARCHITECTS AND ENGINEERS, Bernard J. Friedman and Irma Friedman, Fred H. Jobusch and Josephine E. Jobusch, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided September 4, 1980.


Attorney(s) appearing for the Case

Edward V. Lacambra, Schorr, Leonard & Felker, P.C., Tucson, Ariz., for petitioners-appellants.

Gayle P. Miller, Atty., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before CHOY, GOODWIN and FARRIS, Circuit Judges.


FARRIS, Circuit Judge:

Friedman and Jobusch Architects and Engineers, Inc. and Bernard and Irma Friedman, individually, and Fred and Josephine Jobusch, individually, appeal from a decision by the United States Tax Court disqualifying from tax exempt status under I.R.C. § 501(a) a stock bonus trust created by the corporation. We affirm.

Petitioners Bernard Friedman and Fred Jobusch were principal shareholders and officers of petitioner corporation. In...

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