1. Home
  2. Browse Decisions
  3. F.2d
  4. 361 F.2d
  5. 361 F.2d 818 (1966)
 

KIRLIN CORPORATION v. C.I.R.

No. 16429.

361 F.2d 818 (1966)

The KIRLIN CORPORATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

June 17, 1966.

Attorney(s) appearing for the Case

Harry M. Nayer, Detroit, Mich. (Edgar W. Pugh, Detroit, Mich., on the brief; Travis, Warren & Nayer, Detroit, Mich., of counsel), for petitioner.

Frederick E. Youngman, Atty., Dept. of Justice, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before O'SULLIVAN and PHILLIPS, Circuit Judges, and WILSON, District Judge.

PER CURIAM.

This is a petition for review of an unreported memorandum decision of the Tax Court of the United States, T.C. Memo. 1964-260.

The Commissioner assessed an accumulated earnings tax against petitioner, the Kirlin Company, under Sections 531 and 532 of the Internal Revenue Code of 1954.1

The Tax Court found that petitioner accumulated its earnings and profits, for its taxable...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases