UNITED STATES v. IVEY

No. 18568.

294 F.2d 799 (1961)

UNITED STATES of America, Appellant, v. Harold W. IVEY and Mrs. Virginia Ivey, Appellees. Harold W. IVEY and Mrs. Virginia Ivey, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

October 6, 1961.


Attorney(s) appearing for the Case

Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Charles D. Read, Jr., U. S. Atty., Atlanta, Ga., Slaton Clemmons, Asst. U. S. Atty., Atlanta, Ga., David O. Walter, Atty., Dept. of Justice, Washington, D. C., Abbott M. Sellers, Acting Asst. Atty. Gen., Harry Baum, I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., for appellant.

Allen Post, J. Wm. Gibson, Alex McLennan, Moise, Post & Gardner, Atlanta, Ga., for appellees.

Before RIVES, CAMERON and WISDOM, Circuit Judges.


WISDOM, Circuit Judge.

There are two unrelated issues in this tax litigation. The first concerns collapsible corporations. The government contends that in explaining collapsible corporations to the jury the trial judge erred in charging the jury as to the critical time when the requisite "view" to use the corporate device as a tax avoidance scheme must exist. The taxpayer finesses this issue. He argues that Section 341 of the Internal Revenue Code of 1954, 26 U.S...

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