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
CourtCourt of Appeals for the Fifth Circuit
DecidedMarch 19, 1968
Docket24762
StatusPublished
Cited by50 cases

This text of 391 F.2d 930 (Alfred N. Hoffman and Deli Hoffman v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reba Martin, Inc.) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
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).

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.

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Bluebook (online)
391 F.2d 930, 21 A.F.T.R.2d (RIA) 957, Counsel Stack Legal Research, https://law.counselstack.com/opinion/alfred-n-hoffman-and-deli-hoffman-v-commissioner-of-internal-revenue-ca5-1968.