MONCRIEF v. UNITED STATES

No. 82-2209.

730 F.2d 276 (1984)

Susan Gloger MONCRIEF and Peter L. Gloger, Independent Co-executors of the Estate of Leroy J. Gloger and Reba K. Gloger, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

April 20, 1984.


Attorney(s) appearing for the Case

Chamberlain, Hrdlicka, White, Johnson & Williams, Bruce Locke, Shelly Cashion, Houston, Tex., for plaintiffs-appellants.

James R. Gough, Asst. U.S. Atty., Houston, Tex., Richard Farber, Atty., Stanley S. Shaw, Jr., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Tax. Div. Dept. of Justice, Washington, D.C., for defendant-appellee.

Before CLARK, Chief Judge, BROWN and HIGGINBOTHAM, Circuit Judges.


CLARK, Chief Judge:

The taxpayers appeal the trial court's grant of a judgment notwithstanding the verdict. The appellate issue turns on whether the tax attributes associated with operations of certain commercial real estate properly accrued to the corporation that held legal title, as the Commissioner contended, or whether those tax attributes properly accrued to a partnership, as the taxpayers contended and the jury found, because the corporation held the property...

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