CG, right?

Company A, Father owns 50%, Son own 50%.  Company also employs son's mother and son's wife.  Company B is 100% owns by mother, mother and father are not married.  This is a B/S CG, right?

If I remember correctly, without looking it up, probably not. Assuming there is only one class of stock, and no option attribution, etc., then there is no attribution between Father and Son - the key point being that neither owns MORE than 50%. 

Now, you might well have an Affiliated Service Group (ASG) depending upon type of businesses and facts and circumstances.

Thank you Belgarath, I am trying to convince myself that this is a CG so I do not have to go down the rabbit hole of ASG

Yeah, I understand how you feel! ASG situations give me a dull pain behind the eyes. Of course, we tell them to consult their legal counsel - in more years than I care to count, I think I've seen them do it only a few times.