Legal Opinion
Oklahoma Press Publishing Company v. United States
Court of Appeals for the Tenth Circuit
Decided February 12, 1971No. 483-69PublishedCited by 24 opinions
1Opinion of the Court
LEWIS ** , Chief Judge.
This appeal involves the application of §§ 531-37 of the Internal Revenue Code of 1954, which impose a surtax on every corporation “formed or availed of for the purpose of avoiding the income tax with respect to its shareholders * * * by permitting earnings and profits to accumulate instead of being divided or distributed.”
Appellee-taxpayer is a family-owned corporation organized under the laws of the state of Oklahoma and engaged in the publication of a daily newspaper and the operation of a radio station in Muskogee, Oklahoma. Beginning in 1943 and from time to time…
2Cases cited7 opinions
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- Henry Van Hummell, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1966
- Sterling Distributors, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- Electric Regulator Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- K O M A, Inc. v. Commissioner of Internal Revenue. Tulsa Broadcasting Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Hayutin v. CommissionerCourt of Appeals for the Tenth Circuit · 1974
- Presbyterian and Reformed Publishing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1984
- The Cheyenne Newspapers, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1974
- Bahan Textile MacHinery Company, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1972
- Atlantic Properties, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1975
19 more not listed; retrieve them via the Exa API.