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CARLEN REALTY COMPANY v. TOMLINSON

No. 21875.

345 F.2d 998 (1965)

CARLEN REALTY COMPANY, Appellant, v. Laurie W. TOMLINSON, District Director, I.R., Appellee.

United States Court of Appeals Fifth Circuit.

May 18, 1965.

Attorney(s) appearing for the Case

Michel G. Emmanuel, Norman H. Lipoff, Carlton, Fields, Ward, Emmanuel, Smith & Cutler, Tampa, Fla., for appellant.

Jeanine Jacobs, Atty., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., Edward F. Boardman, U. S. Atty., Tampa, Fla., Thomas J. Hanlon, III, Asst. U. S. Atty., of counsel, for appellee.

Before TUTTLE, Chief Judge, and PHILLIPS and WISDOM, Circuit Judges.

TUTTLE, Chief Judge:

This is an appeal from a decision of the district court upholding the Commissioner's determination of deficiencies for 1958 and 1959 of $18,359.90 and $24,361.43 respectively. These deficiencies arose out of the Commissioner's imposition of accumulated earnings surtaxes for the years in question on the grounds that the taxpayer was "availed of for the purpose of avoiding the income tax with respect to its shareholders * * * by permitting earnings...

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