ALFRED N. HOFFMAN AND DELI HOFFMAN, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT; COMMISSIONER OF INTERNAL REVENUE, PETITIONER, V. REBA MARTIN, INC., RESPONDENT
ALFRED N. HOFFMAN AND DELI HOFFMAN, PETITIONERS,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT; COMMISSIONER OF INTERNAL REVENUE, PETITIONER, V. REBA MARTIN, INC., RESPONDENT
391 F.2d 930
Court of Appeals for the Fifth Circuit (1968)
Cited by 5 cases
Opinion of the Court
PER CURIAM:
The issue here of the availability to Reba Martin, Inc., of the special tax provisions of Subchapter S of Section 1372, of the Internal Revenue Code of 1954, depends on the question whether taxpayer Hoffman was, in 1959, the sole stockholder of the corporation. This issue was fully and adequately dealt with in the opinion and decision of the Tax Court, 47 T.C. 218. On the basis of that opinion, we conclude that the decisions of the Tax Court in the Hoffman ease and also in the protective case of Reba Martin, Inc. must be, and they are
Affirmed.
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