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UNITED STATES v. DONRUSS CO.

No. 17.

393 U.S. 297 (1969)

UNITED STATES v. DONRUSS CO.

Supreme Court of United States.

Decided January 13, 1969.

Attorney(s) appearing for the Case

Assistant Attorney General Rogovin argued the cause for the United States. With him on the brief were Solicitor General Griswold, Harris Weinstein, Richard C. Pugh, and Martin T. Goldblum.

Richard L. Braunstein argued the cause for respondent. With him on the brief was Bernard J. Long.

Richard E. Nolan and John P. Carroll, Jr., filed a brief for the Shaw-Walker Co., as amicus curiae, urging affirmance.

MR. JUSTICE MARSHALL delivered the opinion of the Court.

This case involves the application of §§ 531-537 of the Internal Revenue Code of 1954, which impose a surtax on corporations "formed or availed of for the purpose of avoiding the income tax with respect to . . . [their] shareholders . . . by permitting earnings and profits to accumulate instead of being divided or distributed."

Respondent is a corporation engaged in the manufacture and sale...

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