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SIMONS-EASTERN COMPANY v. UNITED STATES

Civ. A. No. 15081.

354 F.Supp. 1003 (1972)

SIMONS-EASTERN COMPANY, formerly Eastern Engineering Company v. UNITED STATES of America.

United States District Court, N. D. Georgia, Atlanta Division.

December 21, 1972.

Attorney(s) appearing for the Case

Poole, Pearce & Cooper, Atlanta, Ga., for plaintiff.

John W. Stokes, Jr., U. S. Atty., Julian M. Longley, Asst. U. S. Atty., Atlanta, Ga., Jack D. Warren, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.

SIDNEY O. SMITH, Jr., Chief Judge.

This is a suit brought by the taxpayer to recover the sum of $232,659.29 assessed by the government as accumulated earnings taxes under Section 531 of the Internal Revenue Code of 1954 (26 U.S.C. § 531) for the fiscal years ending January 31, 1966, 1967 and 1968. The statutes in question provide:

"IMPOSITION OF ACCUMULATED EARNINGS TAX. In addition to other taxes...

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