KESSMAR CONSTRUCTION COMPANY v. C. I. R.

No. 18840.

336 F.2d 865 (1964)

KESSMAR CONSTRUCTION COMPANY et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

August 28, 1964.


Attorney(s) appearing for the Case

Bert Z. Tigerman, Nathan Schwartz, Beverly Hills, Cal., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Ralph A. Muoio, Dept. of Justice, Washington, D. C., for respondent.

Before BARNES, MERRILL and DUNIWAY, Circuit Judges.


DUNIWAY, Circuit Judge.

Sixteen corporations seek review of a decision of the Tax Court. The sole question is whether the Commissioner of Internal Revenue, acting under the provisions of section 269 of the Internal Revenue Code of 1954, (26 U.S.C. § 269), properly determined that each corporation was acquired by its stockholders (each had the same stockholders) for the "principal purpose" of "* * * evasion or avoidance of Federal income tax by securing the benefit...

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