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OKLAHOMA PRESS PUBLISHING COMPANY v. UNITED STATES

No. 483-69.

437 F.2d 1275 (1971)

OKLAHOMA PRESS PUBLISHING COMPANY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

February 12, 1971.

Attorney(s) appearing for the Case

Ann E. Belanger, Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Gilbert E. Andrews, Dept. of Justice, Washington, D. C., and William J. Settle, U. S. Atty., of counsel, on the brief) for defendant-appellant.

John H. Conway, Jr., and Donald P. Moyers, Tulsa, Okl. (Martin, Logan, Moyers, Martin & Conway, Tulsa, Okl., of counsel, on the brief) for plaintiff-appellee.

Before LEWIS, Chief Judge, and HICKEY and HOLLOWAY, Circuit Judges.

LEWIS**, Chief Judge.

This appeal involves the application of §§ 531-37 of the Internal Revenue Code of 1954, which impose a surtax on every corporation "formed or availed of for the purpose of avoiding the income tax with respect to its shareholders * * * by permitting earnings and profits to accumulate instead of being divided or distributed."

Appellee-taxpayer is a family-owned corporation organized under the laws...

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