Court of Appeals for the Fifth Circuit January 31, 1983, 81-4384 (Billy E. Arnwine and Shirley S. Arnwine v. Commissioner of Internal Revenue)

RANDALL, Circuit Judge:

This case concerns the federal income tax consequences of loosely defined relationships among a West Texas cotton farmer anxious to shift his liability for federal income taxes on the proceeds of the sale of part of his 1973 cotton crop to 1974, the purchasers of his 1973 crop and a cotton gin anxious to be of service to all concerned.