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ALLEN OIL CO., INC. v. C. I. R.

No. 180, Docket No. 79-4117.

614 F.2d 336 (1980)

ALLEN OIL COMPANY, INC., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Second Circuit.

Decided January 11, 1980.

Attorney(s) appearing for the Case

William A. Friedlander, Atty., Tax Division, Dept. of Justice, Washington, D.C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Stanley S. Shaw, Jr., Attys., Tax Division, Dept. of Justice, Washington, D.C., of counsel), for respondent-appellant.

Richard C. Bishop, Greenfield, Mass. (Levy, Winer, Hodos & Berson, P. C., Greenfield, Mass., of counsel), for petitioner-appellee.

Before MEDINA, MANSFIELD and MESKILL, Circuit Judges.

MANSFIELD, Circuit Judge:

The Commissioner of Internal Revenue appeals from a decision of the United States Tax Court filed March 15, 1979, holding that appellee taxpayer, Allen Oil Company, Inc. (Allen), is not a member of a "brother-sister controlled group" of corporations within the meaning of 26 U.S.C. § 1563(a)(2) and therefore is not liable for a tax deficiency asserted for its 1976 tax year by the Commissioner who disallowed a separate surtax exemption...

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