Legal Opinion
Battelstein Investment Company v. United States
Court of Appeals for the Fifth Circuit
Decided February 19, 1971No. 27993_1PublishedCited by 30 opinions
1Opinion of the Court
JOHN R. BROWN, Chief Judge.
This is an appeal by Taxpayer (Bat-telstein Investment Company) from an adverse tax refund judgment the effect of which is to sustain the Government’s contention that there was an unreasonable accumulation of earnings setting in train the accumulated earnings tax under 26 U.S.C.A. §§ 531, 532 for FY 1962 and FY 1963 (ending January 31). We affirm.
The facts, most of which are undisputed, are set out in the detailed opinion of the District Court upon which we draw freely without reiteration here. Battelstein Investment Co. v. United States, S.D.Tex., 1969, 302 F.Supp.…
2Cases cited13 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. LudeySupreme Court of the United States · 1927
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- Mrs. Julian Lamar Davis, Temporary Administratrix of the Estate of Charles Edward Davis, Deceased v. Parkhill-Goodloe Company, Inc.Court of Appeals for the Fifth Circuit · 1962
8 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Ivan Allen Co. v. United StatesSupreme Court of the United States · 1975
- Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Wirth Limited and Hoesch Siegerlandwerke A. G. Siegen v. S/s Acadia Forest and Lash Barge No. Cg-204, Eurogulf Lines D/B/A Central Gulf Contramar LineCourt of Appeals for the Fifth Circuit · 1976
- Dr. Harry W. Theriault, A/K/A Shiloh, the Bishop of Tellus, Plaintiffs v. Frederick Silber, and Rev. Jack A. Hanberry, DefendantsCourt of Appeals for the Fifth Circuit · 1977
- Phillip B. Hardin v. United States of America, Hardin's Bakeries Corporation v. United States of America, (Two Cases)Court of Appeals for the Fifth Circuit · 1972
25 more not listed; retrieve them via the Exa API.