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HENRY VAN HUMMELL, INC. v. C. I. R.

No. 8104.

364 F.2d 746 (1966)

HENRY VAN HUMMELL, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

Rehearing Denied September 12, 1966.

Attorney(s) appearing for the Case

Morrison Shafroth, Denver, Colo. (Grant, Shafroth, Toll & McHendrie, John N. Dahle, and James H. Skinner, Jr., Denver, Colo., on the brief), for petitioner.

Robert A. Bernstein, Atty., Dept. of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before LEWIS, BREITENSTEIN and SETH, Circuit Judges.

SETH, Circuit Judge.

This is a petition for review of a decision of the Tax Court (23 T.C.M. 1765) which upheld the Commissioner's determination that petitioner was subject to the accumulated earnings tax imposed under Section 531 of the 1954 Internal Revenue Code. The Tax Court concluded that the petitioner accumulated profits in excess of the needs of the business, and that the accumulation was to avoid taxes. The deficiencies found were for the years 1956, 1957...

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