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ESTATE OF LUCAS v. C. I. R.

No. 79-1710.

657 F.2d 841 (1981)

ESTATE OF Fred F. LUCAS, deceased, Dorothy C. Lucas, executrix, and Dorothy C. Lucas, and Shawnee Coal Company, Inc., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

August 28, 1981.

Attorney(s) appearing for the Case

F. Clay Bailey, Dearborn & Ewing, Herman D. Bradley, Nashville, Tenn., for petitioners-appellants.

M. Carr Ferguson, G. E. Andrews, Asst. Attys. Gen., Tax Div., U. S. Dept. of Justice, Lester Stein, Acting Chief Counsel, Internal Revenue Service, David Pincus, Washington, D.C., for respondent-appellee.

Before EDWARDS, Chief Circuit Judge, ENGEL, Circuit Judge and CELEBREZZE, Senior Circuit Judge.

ORDER

Petitioners appeal a judgment of the United States Tax Court which is reported at 71 T.C. 838 (1979). The Tax Court held that the petitioners failed to rebut the presumption of correctness attached to the Commissioner's determination that the 25 cents per ton "step-up" in the sublessee's "royalty payments" to Lucas constituted an indirect dividend to Lucas from Shawnee. The amount derived therefrom was held to be taxable to...

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