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KING v. UNITED STATES

No. 79-3679.

641 F.2d 253 (1981)

Rolland L. KING and Arlene P. King, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit. Unit B

Rehearing Denied April 29, 1981.

Attorney(s) appearing for the Case

Curtis J. Timm, Sarasota, Fla., for plaintiffs-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Jonathan S. Cohen, David English Carmack, Tax Div., Dept. of Justice, Washington, D. C., Gilbert Andrews, Chief, Internal Revenue Service, Washington, D. C., for defendant-appellee.

Before MORGAN, FAY and FRANK M. JOHNSON, Jr., Circuit Judges.

LEWIS R. MORGAN, Circuit Judge.

This matter on appeal involves a tax refund suit submitted to the district judge primarily on stipulated facts. The taxpayer alleged overpayment of taxes in the amount of $64,348.04 on income from the sale of corporate stock. The district judge below found that the corporations in question were collapsible corporations under Section 341 of the Internal Revenue Code and that the income from the sale of stock by a major stockholder should...

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