Control Group Question

[Guest alfab1411]

I have a client who owns all or part of three companies.

Company 1: Three owners, Person A 1/3, Person B 1/3 and Person C 1/3.

Company 2: One owner, Person C 100%.

Company 3: Three owners, Person B 1/3, Person C 1/3 and Person D 1/3 (B is mother of D).

Is this a Control Group ?

Looking for your input.

Thanks

[Lou S.]

Leaving aside any potential ASG issues - Company 2 is clearly not a CG with 1 or 3

Assuming no other familar relationship beside B/D above -

Since A has no interest in Company 3 - 1 & 3 do not meet the 80% brother-sister test since common & idential ownership are both 2/3rds.