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W. L. MEAD, INC. v. C. I. R.

No. 76-1236.

551 F.2d 121 (1977)

W. L. MEAD, INCORPORATED, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

March 11, 1977.

Attorney(s) appearing for the Case

James V. Shindler, Jr., Brown, Baker, Schlageter & Craig, Toledo, Ohio, for petitioner-appellant.

Scott P. Crampton, Gilbert E. Andrews, Asst. Atty. Gen., Michael L. Paup, James E. Crowe, Jr., Tax Div., U.S. Dept. of Justice, Meade Whitaker, Chief Counsel, I.R.S., Washington, D.C., for respondent-appellee.

Before WEICK, EDWARDS and LIVELY, Circuit Judges.

ORDER

Appellant W. L. Mead, Inc., a motor freight company, appeals from a ruling of the United States Tax Court which held that in the taxable years 1967 and 1968 it accumulated earnings in excess of the reasonable needs of the business. The Tax Court found the deficiencies to be $65,476.91 in 1967 and $15,058.37 in 1968.

This court's reading of the Tax Court's opinion analyzing taxpayer's claimed justification for accumulated earnings indicates that it...

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