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ARENJAY CORP. v. C.I.R.

No. 90-4212.

920 F.2d 269 (1991)

ARENJAY CORPORATION, A. James Sedwick, Jr., Tax Matters Person, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

January 4, 1991.

Attorney(s) appearing for the Case

James A. Hime, Robert L. Asher, III, Baker & Botts, Washington, D.C., for petitioner-appellant.

Gary R. Allen, Kimberly S. Stanley, Shirley D. Peterson, Asst. Atty. Gen., Tax Div., Dept. of Justice, Bruce R. Ellisen, Kenneth L. Green, Peter K. Scott, Acting Chief Counsel, I.R.S., Washington, D.C., for respondent-appellee.

Before RUBIN, SMITH, and BARKSDALE, Circuit Judges.

ALVIN B. RUBIN, Circuit Judge:

Declining the importunity of the Commissioner of Internal Revenue that we interpret a statute clear on its face to convey a different meaning because in the Commissioner's opinion, unsupported by record evidence, the patent reading would lead to absurd consequences, we hold that the procedural provisions of subchapter C of the Internal Revenue Code relating to partnerships apply to subchapter S corporations, and reverse the contrary...

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