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McLAULIN v. C.I.R.

No. 00-16685.

276 F.3d 1269 (2001)

Douglas P. McLAULIN, Jr., Augustus H. King, III, Alfred E. & Lynn B. Holland, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Eleventh Circuit.

December 21, 2001.

Attorney(s) appearing for the Case

Laurie Webb Daniel, Donald W. Wallis, Holland & Knight, Atlanta, GA, for Petitioners.

Thomas J. Sawyer, A. Wray Muoio, Dept. of Justice/Tax Div., Washington, DC, for Respondent.

Before BLACK, HILL and STAPLETON, Circuit Judges.

HILL, Circuit Judge:

This appeal from the tax court involves a single issue of apparent first impression.1 Does the spinoff distribution by a parent corporation of its 100% ownership interest in its subsidiary corporation to the three sole shareholders of the parent corporation qualify as a tax-free distribution under the five-year active business requirement of I.R.C. §§ 355(a)(1)(C) and (b)(2)(D)(ii), when the spinoff...

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