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CHEYENNE NEWSPAPERS, INC. v. C. I. R.

No. 73-1585.

494 F.2d 429 (1974)

The CHEYENNE NEWSPAPERS, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

Decided March 12, 1974.

Attorney(s) appearing for the Case

Gene W. Reardon, Denver, Colo., for petitioner-appellant.

William S. Estabrook, III, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Richard W. Perkins, Tax Div., Dept. of Justice, Washington, D. C., on the brief), for respondent-appellee.

Before HILL, HOLLOWAY and BARRETT, Circuit Judges.

HILL, Circuit Judge.

This is an appeal by The Cheyenne Newspapers, Inc. (taxpayer) from a Tax Court decision sustaining the Commissioner's determination of income tax deficiencies for 1965, 1966 and 1967 in the amounts of $32,109.68, $31,191.00 and $12,638.00, respectively.

The deficiencies resulted from the Commissioner's imposition of an accumulated earnings tax, pursuant to § 531 of the Internal Revenue Code of 1954,1 for...

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