Legal Opinion
Atlantic Properties, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided August 11, 1975No. 74-1439PublishedCited by 20 opinions
1Opinion of the Court
COFFIN, Chief Judge.
This is an appeal from a decision of the United States Tax Court, 62 T.C. No. 73 (1974). We affirm. Since that court’s opinion contains a thorough presentation of the facts and discussion of the law, we confine ourselves only to such a summary as will make the issue intelligible.
The challenged holding is that taxpayer, a Massachusetts corporation engaged in the management and rental of some twenty aging industrial buildings, is subject to the accumulated earnings tax imposed by section 531 of the Internal Revenue Code of 1954, 26 U.S.C. § 531, for the fiscal years 1965 —…
2Cases cited4 opinions
- United States v. Donruss Co.Supreme Court of the United States · 1969
- Jerone E. Casey, Transferee of the Bankers Development Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Atlantic Properties, Inc. v. CommissionerUnited States Tax Court · 1974
- Oklahoma Press Publishing Company v. United StatesCourt of Appeals for the Tenth Circuit · 1971
3Cited by20 opinions
- Smith v. Atlantic Properties, Inc.Massachusetts Appeals Court · 1981
- Hughes, Inc. v. CommissionerUnited States Tax Court · 1988
- Snow Mfg. Co. v. CommissionerUnited States Tax Court · 1986
- Proctor v. CommissionerUnited States Tax Court · 1981
- Thompson Engineering Co. v. CommissionerUnited States Tax Court · 1983
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