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BRITTINGHAM v. C. I. R.

Nos. 77-1020, 77-1021, 77-1022 and 77-1023.

598 F.2d 1375 (1979)

Robert M. BRITTINGHAM, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. DALLAS CERAMIC CO., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Jeanne C. BRITTINGHAM, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Juan R. BRITTINGHAM, Petitioner-Appellee, Cross-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant, Cross-Appellee.

United States Court of Appeals, Fifth Circuit.

July 23, 1979.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Act. Chief, App. Sec., U.S. Dept. of Justice, Washington, D.C., Stuart E. Siegel, Chief Counsel, Internal Revenue Service, Washington, D.C., Jonathan S. Cohen, George G. Wolf, Attys., Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellant.

Ethan B. Stroud, Cameron Dee Sewell, David A. Ives, Dallas, Tex., for petitioners-appellees.

Before WISDOM, COLEMAN and RONEY, Circuit Judges.

PER CURIAM:

This case together with its companion might furnish contrary argument to the reaction that taxpayers always do better in the district court, the Government in the Tax Court. Both cases concerned proper allocation of income between two corporations, Ceramica Regiomontana, Inc. and Dallas Ceramic Company, one of which manufactured and sold tile for resale to the other. The Commissioner of Internal Revenue found the two companies were commonly controlled...

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