WILKOF v. C. I. R.

No. 79-1217.

636 F.2d 1139 (1981)

Edward and Ruth WILKOF, Ervin and Marie Wilkof, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Sixth Circuit.

Decided January 15, 1981.


Attorney(s) appearing for the Case

Harvey L. Frutkin, Cavitch, Familo & Durkin, Zolman Cavitch, Cleveland, Ohio, for petitioners.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert Andrews, Helen Buckley, Murray Horwitz, Tax Div., U. S. Dept. of Justice, Stuart E. Seigel, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent.

Before BOYCE F. MARTIN, Jr., Circuit Judge, and PHILLIPS and CELEBREZZE, Senior Circuit Judges.


PER CURIAM.

This is an appeal of a decision of the United States Tax Court entered December 14, 1978, reported at 47 T.C.M. 2072 (1978).

Taxpayers Edward and Ervin Wilkof are brothers. Since 1962 they have been co-owners of all the capital stock of Wilkof Structural Steel Corporation (WSS), each owning an equal one-half interest. The brothers have served as officers of WSS from the date of its incorporation in 1953. In 1968 the brothers, along with two cousins...

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