Controlled Group Question

[kimso]

I keep overthinking this because I've heard two different answers. Thoughts on if this is a controlled group? 

Comp A - husband A 51%, wife A 49%

Comp B - husband A 24%, wife A 26%, husband B 24%, wife B 26%

[Belgarath]

Not a CG on the face of it. But there could be other factors, like options to purchase the stock, etc., so recommend that they check with their attorney.