Home/Fifth Circuit/Alfred N. Hoffman and Deli Hoffman v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reba Martin, Inc.

Alfred N. Hoffman and Deli Hoffman v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reba Martin, Inc.

391 F.2d 930, 21 A.F.T.R.2d (RIA) 957
Court of Appeals for the Fifth Circuit·Decided March 19, 1968·No. 24762·Published·Cited by 50 cases

Opinion

PER CURIAM:

The issue here of the availability to Reba Martin, Inc., of the special tax provisions of Subchapter S of Section 1372, of the Internal Revenue Code of 1954, depends on the question whether taxpayer Hoffman was, in 1959, the sole stockholder of the corporation. This issue was fully and adequately dealt with in the opinion and decision of the Tax Court, 47 T.C. 218. On the basis of that opinion, we conclude that the decisions of the Tax Court in the Hoffman ease and also in the protective case of Reba Martin, Inc. must be, and they are

Affirmed.

Free access — add to your briefcase to read the full text and ask questions with AI

Alfred N. Hoffman and Deli Hoffman v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reba Martin, Inc., 391 F.2d 930, 21 A.F.T.R.2d (RIA) 957 (5th Cir. 1968).

391 F.2d 930 (Alfred N. Hoffman and Deli Hoffman v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reba Martin, Inc.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Andrew Mitchell Berry & Sara Berry
U.S. Tax Court, 2025
The Coca-Cola Company and Subsidiaries v. Commissioner
155 T.C. No. 10 (U.S. Tax Court, 2020)
Clinton Deckard v. Commissioner
155 T.C. No. 8 (U.S. Tax Court, 2020)
Taproot Admin. Servs. v. Comm'r
133 T.C. No. 9 (U.S. Tax Court, 2009)
Taproot Administrative Services, Inc. v. Commissioner
133 T.C. No. 9 (U.S. Tax Court, 2009)
Hightower v. Comm'r
2005 T.C. Memo. 274 (U.S. Tax Court, 2005)
Hurst v. Comm'r
124 T.C. No. 2 (U.S. Tax Court, 2005)
Richard E. and Mary Ann Hurst v. Commissioner
124 T.C. No. 2 (U.S. Tax Court, 2005)
BECK v. COMMISSIONER
2001 T.C. Memo. 270 (U.S. Tax Court, 2001)
United States v. Albert J. Pirro, Jr., Anthony G. Pirro
212 F.3d 86 (Second Circuit, 2000)
Estate of Chamberlain v. Commissioner
1999 T.C. Memo. 181 (U.S. Tax Court, 1999)
Thurman v. Commissioner
1998 T.C. Memo. 233 (U.S. Tax Court, 1998)
Pahl v. Commissioner
1996 T.C. Memo. 176 (U.S. Tax Court, 1996)
Cepeda v. Commissioner
1994 T.C. Memo. 62 (U.S. Tax Court, 1994)
Rockwell Inn, Ltd. v. Commissioner
1993 T.C. Memo. 158 (U.S. Tax Court, 1993)
Estate of Durkin v. Commissioner
99 T.C. No. 30 (U.S. Tax Court, 1992)
Willie v. Commissioner
1991 T.C. Memo. 182 (U.S. Tax Court, 1991)
Magnussen v. Commissioner
1987 T.C. Memo. 315 (U.S. Tax Court, 1987)
Young v. Commissioner
83 T.C. No. 46 (U.S. Tax Court, 1984)
American Air Filter Co. v. Commissioner
81 T.C. No. 43 (U.S. Tax Court, 1983)