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NOVELART MANUFACTURING COMPANY v. C. I. R.

No. 20251.

434 F.2d 1011 (1970)

NOVELART MANUFACTURING COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

November 27, 1970.

Attorney(s) appearing for the Case

Sol Goodman, Cincinnati, Ohio, for petitioner-appellant; Goodman & Goodman, Cincinnati, Ohio, on brief.

William S. Estabrook, Tax Division, Dept. of Justice, Washington, D. C., for respondent-appellee; Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, William Massar, Stanley L. Ruby, Attys., Dept. of Justice, Washington, D. C., on brief.

Before PHILLIPS, Chief Judge, and WEICK and EDWARDS, Circuit Judges.

PHILLIPS, Chief Judge.

The taxpayer appeals from the decision of the Tax Court finding deficiencies for the fiscal years ending June 30, 1961, 1962 and 1963, respectively, in accumulated earnings tax imposed by § 531, Internal Revenue Code of 1954, 26 U.S.C. § 531.1

The Tax Court agreed with the Commissioner in holding that the taxpayer was availed of for the purpose of avoiding...

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