Rutter v. Commissioner
United States Tax Court
1. P, a corporation, moved for a pretrial ruling that its statement submitted in accordance with sec. 534(c), I.R.C. 1954, relating to the grounds for the accumulation of its earnings and profits, was sufficient to shift the burden of proof to the Commissioner. Held: (a) The opportunity for or the occurrence of discovery in accordance with the Rules of the Tax Court does not affect the scope of the facts that must be included in such statement to support the grounds alleged.
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1. P, a corporation, moved for a pretrial ruling that its statement submitted in accordance with sec. 534(c), I.R.C. 1954, relating to the grounds for the accumulation of its earnings and profits, was sufficient to shift the burden of proof to the Commissioner. Held: (a) The opportunity for or the occurrence of discovery in accordance with the Rules of the Tax Court does not affect the scope of the facts that must be included in such statement to support the grounds alleged. (b) As to the first five grounds asserted, P's sec. 534(c) statement fails to set forth facts sufficient to show the…
1Opinion of the Court
James H. Rutter and Marie R. Rutter, Petitioners v. Commissioner of Internal Revenue, Respondent; J. H. Rutter Rex Manufacturing Co., Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
Rutter v. Commissioner
Docket Nos. 15061-81, 6343-82
United States Tax Court
81 T.C. 937; 1983 U.S. Tax Ct. LEXIS 6; 81 T.C. No. 58;
December 12, 1983, Filed
1. P, a corporation, moved for a pretrial ruling that its statement submitted in accordance with sec. 534(c), I.R.C. 1954, relating to the grounds for the accumulation of its earnings and profits, was sufficient to shift the burden of proof to the…
2Cases cited21 opinions
- Faber Cement Block Co. v. CommissionerUnited States Tax Court · 1968
- John P. Scripps Newspapers v. CommissionerUnited States Tax Court · 1965
- I. A. Dress Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Magic Mart, Inc. v. CommissionerUnited States Tax Court · 1969
- Zaentz v. CommissionerUnited States Tax Court · 1979
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