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KENTON MEADOWS CO., INC. v. C.I.R.

No. 84-2283.

766 F.2d 142 (1985)

KENTON MEADOWS COMPANY, INC., A West Virginia Corporation, Kenton Meadows and Acel I. Meadows, Husband and Wife, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided June 26, 1985.

Rehearing Denied July 23, 1985.

Attorney(s) appearing for the Case

David K. Higgins, Charleston, W.Va. (Robinson & McElwee, Charleston, W.Va., on brief), for appellants.

Thomas M. Preston, Washington, D.C. (Michael L. Paup, Jonathan S. Cohen, Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., on brief), for appellee.

Before PHILLIPS and SPROUSE, Circuit Judges, and WARD, District Judge for the Middle District of North Carolina, sitting by designation.

HIRAM H. WARD, District Judge.

One corporate and two individual taxpayers challenge the June 25, 1984 decision of the United States Tax Court setting income tax deficiencies owed by Kenton Meadows Company, Inc. at $19,695 and $3,051 and by Kenton and Acel I. Meadows at $64,641 and $902 for the 1972 and 1973 tax years, respectively. Two issues are raised on appeal: (1) whether the Tax Court erred in determining that a distribution of bank stock owned by the corporate...

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