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SOUTHERN BANCORPORATION, INC. v. UNITED STATES

No. 83-1838.

732 F.2d 374 (1984)

SOUTHERN BANCORPORATION, INC. and Subsidiaries; World Finance Corporation of Americus; Southern Bank and Trust Company; Colonial Loan and Finance of Albany; Belvedere Finance Company, Inc. of Anderson; World Finance Corporation of Palestine and World Finance Corporation of Texas City, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided April 17, 1984.

Rehearing and Rehearing Denied May 30, 1984.

Attorney(s) appearing for the Case

Farley P. Katz, Tax Div., Dept. of Justice, Washington, D.C. (Henry Dargan McMaster, U.S. Atty., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Jonathan S. Cohen, Tax Div., Dept. of Justice, Washington, D.C., on brief), for appellant.

Robert H. Hishon, Atlanta, Ga. (M. Celeste Pickron, Bondurant, Miller, Hishon & Stephenson, Francis Marion, Anne S. Ellefson, Haynsworth, Perry, Bryant, Marion & Johnstone, Greenville, S.C., on brief), for appellees.

Before MURNAGHAN and CHAPMAN, Circuit Judges, and PECK, Senior Circuit Judge.

Rehearing and Rehearing En Banc Denied May 30, 1984.

MURNAGHAN, Circuit Judge:

The application of the Federal income tax laws may seem to some prosaic; nevertheless, the opportunities for ingenuity, even ingenuity approaching fraud, are many. Here we observe a failed effort, imaginative but unavailing, on a taxpayer's part.

The Southern Bank Corporation, Inc. together with its wholly-owned subsidiaries here involved (SBC) was one of several prospering...

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