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ROCCAFORTE v. C.I.R.

No. 82-4048.

708 F.2d 986 (1983)

Joseph A. ROCCAFORTE, Jr. and Sandra F. Roccaforte, et al., Petitioners-Appellees Cross-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant Cross-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied August 30, 1983.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Robert T. Duffy, Stanley S. Shaw, Jr., Michael L. Paup, Chief, Appellate Section, Dept. of Justice, Washington, D.C., John H. Menzel, I.R.S., Washington, D.C., for respondent-appellant cross-appellee.

D. Irvin Couvillion, Baton Rouge, La., for petitioners-appellees cross-appellants.

Before THORNBERRY, GEE and REAVLEY, Circuit Judges.

Rehearing and Rehearing En Banc Denied August 30, 1983.

THORNBERRY, Circuit Judge:

INTRODUCTION:

The Commissioner of Internal Revenue appeals the Tax Court's decision that Glenmore Manor Apartments, Inc. [GMA] was a true, non-taxable corporate agent of its principals. Roccaforte v. Commissioner, 77 T.C. 263 (1981). We reverse, concluding that the Tax Court misapplied...

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