METZGER TRUST v. C.I.R.

No. 81-4324.

693 F.2d 459 (1982)

David METZGER TRUST, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied January 26, 1983.


Attorney(s) appearing for the Case

Herbert S. Kendrick, Don C. Stephenson, Donald L. Stuart, Dallas, Tex., for petitioners-appellants.

Whitfield J. Collins, William D. Ratliff, III, Fort Worth, Tex., amicus curiae for Mid-Continent Supply Co.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Ch. App. Sec., Jonathan S. Cohen, Farley P. Katz, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before THORNBERRY, JOHNSON and HIGGINBOTHAM, Circuit Judges.


Rehearing and Rehearing En Banc Denied January 26, 1983.

PATRICK E. HIGGINBOTHAM, Circuit Judge:

We decide today a story driven by tensions as old as Genesis but told in the modern lexicon of the tax law. It is the story of David who built a business and left it in the charge of his eldest son Jacob to be shared with Jacob's two sisters Catherine and Cecelia, of their alienation and resulting quarrel with the tax collectors. In reviewing this decision of the...

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