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ATLAS STORAGE COMPANY v. UNITED STATES

Nos. 14650-14685.

437 F.2d 1319 (1971)

ATLAS STORAGE COMPANY, a Corporation, et al., Appellants, v. UNITED STATES of America, Appellee. ATLAS STORAGE COMPANY, a Corporation, et al., Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided February 22, 1971.

Attorney(s) appearing for the Case

Thomas N. Chambers, Charleston, W. Va. (Louis S. Southworth, II, and Jackson, Kelly, Holt & O'Ferrell, Charleston, W.Va., and William G. Johnson, and Johnson & Johnson, Clarksburg, W.Va., on brief) for appellant.

Richard W. Perkins, Atty., Dept. of Justice (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks and Ernest J. Brown, Attys., Dept. of Justice, on brief) for appellee.

Before SOBELOFF, Senior Circuit Judge, and BRYAN and BUTZNER, Circuit Judges.

PER CURIAM:

This is an appeal from a decision of the District Court sustaining the action of the Commissioner of Internal Revenue in disallowing surtax exemptions for fifteen of the eighteen warehouse corporations controlled by William J. Maier, Jr., and located in Charleston and Clarksburg, West Virginia, and Columbus, Ohio. The District Court found after an extensive hearing that the principal purpose for the formation of the fifteen corporations was tax avoidance...

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