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SILVERMAN & SONS RLTY. TRUST v. C. I. R.

No. 80-1014.

620 F.2d 314 (1980)

SILVERMAN & SONS REALTY TRUST, Petitioner, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellant.

United States Court of Appeals, First Circuit.

Decided May 15, 1980.

Attorney(s) appearing for the Case

Robert S. Pomerance, Atty., U. S. Dept. of Justice, Tax Div., Washington, D. C., with whom M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Richard Farber, Attys., U. S. Dept. of Justice, Tax Div., Washington, D. C., were on brief, for respondent, appellant.

Bernard A. Dwork, Boston, Mass., with whom Barron & Stadfeld, Boston, Mass., was on brief, for petitioner, appellee.

Before CAMPBELL and BOWNES, Circuit Judges, and LOUGHLIN, District Judge.

LEVIN H. CAMPBELL, Circuit Judge.

The Commissioner of Internal Revenue appeals from a decision of the United States Tax Court holding that taxpayer — Silverman & Sons Realty Trust ("the Trust") — was not liable for a tax on personal holding company income under Section 541 of the Internal Revenue Code of 1954, 26 U.S.C. § 541. The issue presented is whether rental income received by the Trust from a corporation whose principal shareholders were...

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