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CUMMINS DIESEL SALES OF OREGON, INC. v. UNITED STATES

Nos. 18438, 18439.

321 F.2d 503 (1963)

CUMMINS DIESEL SALES OF OREGON, INC., Appellant, v. UNITED STATES of America, Appellee. Robert H. WILLS and Lillian Wills, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

July 30, 1963.

Attorney(s) appearing for the Case

George W. Mead, Portland, Or., for appellant.

Louis F. Obedorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Crombie J. D. Garrett and Phillip Heyman, Attys., Dept. of Justice, Washington, D. C., Sidney I. Lezak, U. S. Atty., and Donal D. Sullivan, Asst. U. S. Atty., Portland, Or., for appellee.

Before ORR, MERRILL and BROWNING, Circuit Judges.

BROWNING, Circuit Judge.

The District Court correctly stated and applied the pertinent legal principles in deciding these tax refund suits adversely to appellant taxpayers (207 F.Supp. 746 (D.Or.1962)). Indeed, appellants do not contend to the contrary.

However, appellants contend that the District Court erred in finding as matters of fact: (1) that earnings and profits of the corporate appellant were permitted to accumulate...

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