United States v. Donruss Company
United States Supreme Court
United States v. Donruss Co.
Certiorari to the United States Court of Appeals for the Sixth Circuit
No. 17. Argued: October 22-23, 1968 --- Decided: January 13, 1969
Tax imposed by §§ 531-537 of the Internal Revenue Code of 1954 on accumulated earnings of a corporation "formed or availed of for the purpose of avoiding the income tax with respect to its shareholders" held to apply if such tax avoidance was one of the purposes of an unreasonable accumulation of corporate earnings even though it was not the dominant, controlling, or impelling motive for the accumulation. Pp. 300-309.
384 F.2d 292, reversed and remanded.
Assistant Attorney General Rogovin argued the cause for the United States. With him on the brief were Solicitor General Griswold, Harris Weinstein, Richard C. Pugh, and Martin T. Goldblum.
Richard L. Braunstein argued the cause for respondent. With him on the brief was Bernard J. Long.
Richard E. Nolan and John P. Carroll, Jr., filed a brief for the Shaw-Walker Co., as amicus curiae, urging affirmance.
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This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
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