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MOTOR FUEL CARRIERS, INC. v. UNITED STATES

No. 43-68.

420 F.2d 702 (1970)

MOTOR FUEL CARRIERS, INC. v. The UNITED STATES.

United States Court of Claims.

January 23, 1970.

Attorney(s) appearing for the Case

William R. Frazier, Jacksonville, Fla., attorney of record, for plaintiff.

Frances M. Foltz, Washington, D. C., with whom was Asst. Atty. Gen., Johnnie M. Walters, for defendant. Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON, and NICHOLS, Judges.

OPINION

DAVIS, Judge.

We have to decide, on undisputed facts submitted by joint stipulation, a narrow but prickly issue emerging from the accumulated earnings tax imposed by § 531 of the Internal Revenue Code of 1954.1 Taxpayer, a Florida corporation, was assessed income tax deficiencies for 1958-1962, including accumulated earnings taxes. Within ten days of notice and demand by the Government, the company paid the entire...

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