Legal Opinion
House Beautiful Homes, Inc. v. Commissioner
Court of Appeals for the Tenth Circuit
Decided December 19, 1968No. 9773PublishedCited by 8 opinions
1Opinion of the Court
HILL, Circuit Judge.
This is a petition for review of a decision of the Tax Court upholding a determination by the Commissioner of Internal Revenue denying the $25,000 surtax exemption1 to each of six related corporations engaged in the home building industry. Applying the provisions of section 269 of the Internal Revenue Code of 19542 the Commissioner determined that the petitioners were incorporated for the principal purpose of evasion or avoidance of federal income tax through the securing of the benefit of multiple surtax exemptions. The denial of the surtax ex*63emptions resulted in a…
2Cases cited14 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1965
- James Realty Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Bush Hog Mfg. Co. v. CommissionerUnited States Tax Court · 1964
9 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Cornell M. Jones, Cross-Appellee v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Tenth Circuit · 1990
- Stearns-Roger Corp., Inc. v. United StatesDistrict Court, D. Colorado · 1984
- The Merchants National Bank of Topeka v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1977
- Modern Home Fire & Casualty Ins. Co. v. CommissionerUnited States Tax Court · 1970
- House Beautiful Homes, Inc. v. Commissioner Of Internal RevenueCourt of Appeals for the Tenth Circuit · 1968
3 more not listed; retrieve them via the Exa API.