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SHUMAN v. U.S.

Nos. 88-6118, 89-2235.

891 F.2d 557 (1990)

Samuel I. SHUMAN, Adrian M. Shapiro and Texanna Art Trading Company, Inc., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant. Samuel I. SHUMAN, Adrian M. Shapiro and Texanna Art Trading Company, Inc., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

January 5, 1990.

Attorney(s) appearing for the Case

Janet A. Bradley, Atty., Gary R. Allen, Chief, Appellate Section, Tax Div., William S. Rose, Jr., Asst. Atty. Gen., Dept. of Justice, Jonathan S. Cohen, Atty, Washington, D.C., Henry K. Oncken, U.S. Atty., Houston, Tex., for Samuel I. Shuman, et al.

Robert D. Grossman, Jr., Grossman & Flask, Washington, D.C., for U.S.

Before DAVIS and SMITH, Circuit Judges, and LITTLE, District Judge.

LITTLE, District Judge:

The plaintiffs in these consolidated cases are Samuel Shuman, Adrian Shapiro and a Texas corporation, Texanna Art Trading Company, Inc. The central issue is the alleged violation by the plaintiffs of a provision of the Internal Revenue Code. To unravel the skein, a recitation of the underlying facts is necessary.

Texanna purchased original lithographic or serigraphic plates from the creating artist. From these plates art prints are...

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