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JONES v. C. I. R.

No. 79-1420.

640 F.2d 745 (1981)

George M. and Jean H. JONES, Donald E. and Carol J. McGuire, Charles H. and Julia I. Wilson, Shields O. and Harriette L. Livingston, and Robert G. and Francoise B. Long, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied May 19, 1981.

Attorney(s) appearing for the Case

H. David Herndon, George Garrison Potts, Claude R. Wilson, Jr., Dallas, Tex., for petitioners-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Tax Div., U. S. Dept. of Justice, Wash., D. C., Gilbert E. Andrews, Acting Chief, Appellate Section, Robert A. Bernstein, Gilbert S. Rothenberg, Stuart E. Seigel, Chief Counsel, I. R. S., Washington, D. C., for respondent-appellee.

Before HILL, RUBIN and ANDERSON, Circuit Judges.

Rehearing and Rehearing En Banc Denied May 19, 1981.

R. LANIER ANDERSON, III, Circuit Judge:

Taxpayers appeal a decision of the Tax Court upholding the Commissioner's assessments of deficiencies in their federal income tax. Taxpayers argue that the Tax Court erroneously concluded that taxpayers failed to prove the normal incidents of agency between a controlled corporation and a limited partnership in which they were partners. They maintain that the criteria...

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