Legal Opinion
United States v. Donruss Co.
Supreme Court of the United States
Decided January 13, 1969No. 17PublishedCited by 111 opinions
1Opinion of the CourtJustice Marshall
This case involves the application of §§ 531-537 of the Internal Revenue Code of 1954, which impose a surtax on corporations “formed or availed of for the purpose of avoiding the income tax with respect to . . . [their] shareholders ... by permitting earnings and profits to accumulate instead of being divided or distributed.”
Respondent is a corporation engaged in the manufacture and sale of bubble gum and candy and in the operation of a farm. Since 1954, all of respondent’s out*298standing stock has been owned by Don B. Wiener. In each of the tax years from 1955 to 1961, respondent operated…
2Cases cited16 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Eisner v. MacOmberSupreme Court of the United States · 1920
- United States v. WellsSupreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Helvering v. Chicago Stock Yards Co.Supreme Court of the United States · 1943
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3Cited by111 opinions
- United States v. GeneresSupreme Court of the United States · 1972
- Administrator, Federal Aviation Administration v. RobertsonSupreme Court of the United States · 1975
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Charles A. Sammons, Individually, and Estate of Rosine S. Sammons, Deceased, Charles A. Sammons, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
- National Treasury Employees Union v. Federal Labor Relations AuthorityCourt of Appeals for the D.C. Circuit · 1982
106 more not listed; retrieve them via the Exa API.