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HOUSE v. C. I. R.

No. 30640.

453 F.2d 982 (1972)

Jasper L. HOUSE, Jr., and Edra F. House, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

January 5, 1972.

Attorney(s) appearing for the Case

Charles F. Herring, Royce Jay Hailey, Jr., Small, Herring, Craig, Werkenthin & Shannon, Austin, Tex., for petitioners-appellants.

Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, K. Martin Worthy, Chief Counsel, Internal Revenue Service, Michael B. Frosch, Thomas L. Stapleton, Joseph M. Howard, Virginia M. Hopkinson, Attys., Tax Division, Department of Justice, Washington, D. C., for respondent-appellee.

Before O'SULLIVAN, THORNBERRY and DYER, Circuit Judges.

O'SULLIVAN, Senior Circuit Judge:

Petitioners-appellants, Jasper L. House and his wife, were the substantial owners of several small loan corporations doing business in Waco and other cities of Texas.1 They appeal from a Tax Court decision which held that the involved several corporations had, in the tax years involved—1963 and 1964—lost their status as Small Business Corporations, thereby losing any entitlement to the tax...

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