JOHN R. BROWN, Chief Judge.
This is an appeal by Taxpayer (Battelstein Investment Company) from an adverse tax refund judgment the effect of which is to sustain the Government's contention that there was an unreasonable accumulation of earnings setting in train the accumulated earnings tax under 26 U.S.C.A. §§ 531, 532 for FY 1962 and FY 1963 (ending January 31). We affirm.
The facts, most of which are undisputed, are set out in the detailed opinion...
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