US SUPREME COURT DECISIONS
UNITED STATES V. DONRUSS CO., 393 U. S. 297 (1969)
Subscribe to Cases that cite 393 U. S. 297U.S. Supreme Court
United States v. Donruss Co., 393 U.S. 297 (1969)
United States v. Donruss Co.
No. 17
Argued October 22-23, 1968
Decided January 13, 1969
393 U.S. 297
Syllabus
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. 393 U. S. 300-309.
384 F.2d 292, reversed and remanded.
