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HEDBERG-FREIDHEIM CONT. CO. v. COMMISSIONER OF INT. REV.

Nos. 15846, 15847.

251 F.2d 839 (1958)

HEDBERG-FREIDHEIM CONTRACTING COMPANY, a corporation; Fred W. Hedberg and Chas. M. Freidheim, as Liquidating Trustees of Hedberg-Freidheim Contracting Company, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. HEDBERG-FREIDHEIM AND COMPANY, a corporation; Fred W. Hedberg and Chas. M. Freidheim, as Liquidating Trustees of Hedberg-Freidheim and Company, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

February 6, 1958.

Attorney(s) appearing for the Case

O. A. Brecke, St. Paul, Minn., for petitioners.

Morton K. Rothschild, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., were with him on the brief), for respondent.

Before GARDNER, Chief Judge, and WOODROUGH and VOGEL, Circuit Judges.

GARDNER, Chief Judge.

This case comes to us from The Tax Court of the United States on petition of two corporate taxpayers, Hedberg-Freidheim and Company and Hedberg-Freidheim Contracting Company, to review a decision which determined that each permitted its earnings to accumulate beyond the reasonable needs of its business and was thus availed of for the purpose of preventing the imposition of surtax upon its shareholders, in violation of Section 102, Internal Revenue...

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