1. Home
  2. Browse Decisions
  3. F.2d
  4. 431 F.2d
  5. 431 F.2d 739 (1970)
 

AIRPORT GROVE CORP. OF POLK COUNTY v. UNITED STATES

No. 29381 Summary Calendar.

431 F.2d 739 (1970)

AIRPORT GROVE CORP. OF POLK COUNTY, and other related corporations, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

September 3, 1970.

Attorney(s) appearing for the Case

William R. Frazier, Jacksonville, Fla., for plaintiffs-appellants.

John L. Briggs, U. S. Atty., Tampa, Fla., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax. Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before GEWIN, GOLDBERG and DYER, Circuit Judges.

PER CURIAM:

Appellant corporations appeal from the judgment of the District Court upholding the Commissioner's disallowance of their surtax exemptions because of its finding that the principal purpose of the formation of the corporations was to obtain the benefits of multiple surtax exemptions thereby avoiding federal income tax. Section 269, Int.Rev.Code of 1954. We affirm.1

Appellants...

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