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AMERICAN METAL PRODUCTS CORPORATION v. C. I. R.

Nos. 16605, 16606.

287 F.2d 860 (1961)

AMERICAN METAL PRODUCTS CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ADLER METAL PRODUCTS CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

March 29, 1961.

Attorney(s) appearing for the Case

B. L. Liberman, and Gene M. Zafft, St. Louis, Mo., for petitioners.

Burt J. Abrams, Atty., Dept. of Justice, Washington, D. C., for respondent. Abbott M. Sellers, Acting Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Washington, D. C., were with him on the brief.

Before SANBORN, VAN OOSTERHOUT, and MATTHES, Circuit Judges.

MATTHES, Circuit Judge.

The ultimate question we have for determination in this proceeding to review the decisions of the Tax Court, is whether American Metal Products Corporation was availed of during 1952, 1953 and 1954, and Adler Metal Products Corporation was availed of during 1952 and 1954 for the purpose of avoiding the imposition of the surtax, or "income tax" upon their respective shareholders by permitting earnings or profits to accumulate beyond the reasonable...

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