MALLETTE BROS. CONST. CO., INC. v. UNITED STATES

Nos. 81-4374 to 81-4376.

695 F.2d 145 (1983)

MALLETTE BROS. CONSTRUCTION CO., INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. GAUTIER ASPHALT COMPANY, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. MALLETTE BROS. TRUCK LINES, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied March 2, 1983.


Attorney(s) appearing for the Case

Michael L. Paup, Chief App. Sec., Carleton D. Powell, Terry L. Fredricks, Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.

C. Everette Boutwell, Laurel, Miss., for plaintiff-appellee.

Before WISDOM, RANDALL and TATE, Circuit Judges.


Rehearing and Rehearing En Banc Denied March 2, 1983.

RANDALL, Circuit Judge:

These suits for tax refunds essentially involve the tax effect of funds and assets transferred among three related corporations having few financial records. Following an audit of those records that did exist, the Internal Revenue Service assessed deficiencies against each corporation for its fiscal years ended in 1972 and 1973. The corporations...

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