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ARNWINE v. C.I.R.

No. 81-4384.

696 F.2d 1102 (1983)

Billy E. ARNWINE and Shirley S. Arnwine, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

January 31, 1983.

Attorney(s) appearing for the Case

Michael L. Paup, Chief, Appellate Section, John H. Menzel, Director, Robert B. Miscavich, Senior Technician Reviewer, Tax Lit. Div., I.R.S., Glenn L. Archer, Jr., Asst. Atty. Gen., Richard W. Perkins, R. Russell Mather, Robert Pomerance, Attys., U.S. Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellant.

William Norton Baker, Stephen Thomas Krier, Deborah Brown, Lubbock, Tex., for petitioners-appellees.

Before WISDOM, RANDALL and TATE, Circuit Judges.

RANDALL, Circuit Judge:

This case concerns the federal income tax consequences of loosely defined relationships among a West Texas cotton farmer anxious to shift his liability for federal income taxes on the proceeds of the sale of part of his 1973 cotton crop to 1974, the purchasers of his 1973 crop and a cotton gin anxious to be of service to all concerned. The Tax Court held that the proceeds were not taxable in 1973, finding that the cotton

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