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ROBINO, INC. PENSION TRUST v. C.I.R.

Nos. 88-7433, 88-7441 and 88-7442.

894 F.2d 342 (1990)

ROBINO, INC. PENSION TRUST; Auke Bay Fish and Fruit Company Pension Trust; Miles S. Schlosberg & Beth A. Schlosberg; George Filler, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. George FILLER; Evelyn Filler, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Miles S. SCHLOSBERG; Beth A. Schlosberg, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided January 24, 1990.

Attorney(s) appearing for the Case

Darrell D. Hallett, Chicoine & Hallett, P.S., Seattle, Wash., for petitioners-appellants.

Gary R. Allen, John A. Dudeck, Jr., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellant.

Before CANBY, WIGGINS and FERNANDEZ, Circuit Judges.

WIGGINS, Circuit Judge:

Taxpayers George Filler and Miles Schlosberg1 appeal the tax court's decision that their sale of real property to their pension trusts, which immediately resold the property to a third party for substantial gain, was in substance a sale by the individuals to the third party so that the gain to the trust should be attributed to the individuals. We have jurisdiction under I.R.C. § 7482(a) (Supp. V 1987). We affirm...

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