Opinion · Court of Appeals for the Fifth Circuit

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

Alfred N. Hoffman & Deli Hoffman v. Comm’r of Internal Revenue, Comm’r of Internal Revenue v. Reba Martin, Inc., 391 F.2d 930 (5th Cir. 1968)

Type
Opinion
Court
Court of Appeals for the Fifth Circuit
Jurisdiction
Federal
Date
1968-03-19
Topic
general

revocation of S corporation election allowed without amended or late filing | imperfect revocation of a subchapter S election | imperfect revocation of a subchapter S election

Citator

Cited by
25 opinions
HOFFMAN v. COMMISSIONER OF INTERNAL REVENUE,391 F.2d 930(5th Cir. 1968)
Alfred N. HOFFMAN and Deli Hoffman, Petitioners, v. COMMISSIONER OF
INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE,
Petitioner, v. REBA MARTIN, INC., Respondent.
No. 24762.
United States Court of Appeals, Fifth Circuit.
March 19, 1968.
Petitions for Review of Decision of the Tax Court of the United States. (Florida Case.)
George Elias, Jr., Miami, Fla., for petitioners.

Lester R. Uretz, Chief Counsel, IRS, Christopher J. Ray, Atty., IRS, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, Harry Baum, Robert H. Solomon, Meyer Rothwacks, Stuart A. Smith, Attys., Dept. of Justice, Washington, D.C., for respondent.
Before TUTTLE and GOLDBERG, Circuit Judges, and HOOPER, District Judge.
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 case and also in the protective case of Reba Martin, Inc. must be, and they are

Affirmed.Page 931