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NEW ENGLAND WOODEN WARE v. UNITED STATES

Civ. A. No. 67-99.

289 F.Supp. 111 (1968)

NEW ENGLAND WOODEN WARE v. UNITED STATES.

United States District Court D. Massachusetts.

As Amended August 30, 1968.

Attorney(s) appearing for the Case

Gael Mahony, Joseph D. Steinfield, J. Daniel Sagarin and Hill & Barlow, Boston, Mass., for plaintiff.

Herbert Grossman, Dept. of Justice, Paul F. Markham, U. S. Atty., and Joseph A. Lena, Asst. U. S. Atty., for defendant.

OPINION

WYZANSKI, Chief Judge.

This is an action to recover income taxes collected from New England Wooden Ware Corporation for the three fiscal years ending April 30, 1962, 1963, and 1964. The issue is whether, as the language of § 532 of the Internal Revenue Code of 1954 provides, that corporation was "availed of for the purpose of avoiding the income tax with respect to its shareholders * * * by permitting earnings and profits to accumulate instead...

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