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EGAN, INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 15440.

236 F.2d 343 (1956)

EGAN, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

July 16, 1956.

Attorney(s) appearing for the Case

Joseph A. Maun, St. Paul, Minn. (William R. Busch, St. Paul, Minn., Douglas Thornsjo, Minneapolis, Minn., and Bundlie, Kelley & Maun, St. Paul, Minn., on the brief), for petitioner.

C. Guy Tadlock, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Acting Asst. Atty. Gen., and Lee A. Jackson and L. W. Post, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before GARDNER, Chief Judge, and WOODROUGH and VAN OOSTERHOUT, Circuit Judges.

WOODROUGH, Circuit Judge.

Egan, Inc., a taxpayer corporation, petitioner herein, seeks reversal of the decision of the Tax Court entered May 9, 1955, (unreported) upholding determination of the Commissioner that the corporation was availed of in 1948 for the purpose of preventing the imposition of surtax upon its sole stockholder, Henry G. Egan, through the medium of permitting earnings or profits to accumulate instead of being distributed, and sustaining surtax imposed...

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