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OMAHA AIRCRAFT LEASING CO. v. C. I. R.

No. 80-1712.

646 F.2d 341 (1981)

OMAHA AIRCRAFT LEASING CO., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided April 29, 1981.

Attorney(s) appearing for the Case

Robert J. Murray, Omaha, Neb., for appellant.

M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, Richard Farber, Robert S. Pomerance, Tax Division, Dept. of Justice, Washington, D. C., for appellee.

Before BRIGHT, HENLEY and ARNOLD, Circuit Judges.

PER CURIAM.

The question in this case is whether Omaha Aircraft Leasing Co. was, during the tax years 1973, 1974, and 1975, engaged in "the active and regular conduct of a lending or finance business" within the meaning of Section 542(c)(6)(A) of the Internal Revenue Code, 26 U.S.C. § 542(c)(6)(A), and therefore exempt from the personal-holding-company tax imposed by Section 541 of the Code, 26 U.S.C. § 541. The Tax Court, 74 T.C. 251

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