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MYRON'S ENTERPRISES v. UNITED STATES

Nos. 74-3478, 74-3479, 75-1194 and 75-1195.

548 F.2d 331 (1977)

MYRON'S ENTERPRISES, a corporation, Plaintiff-Appellant-Cross-Appellee, v. UNITED STATES of America, Defendant-Appellee-Cross-Appellant. MYRON'S BALLROOM, a corporation, Plaintiff-Appellant-Cross-Appellee, v. UNITED STATES of America, Defendant-Appellee-Cross-Appellant.

United States Court of Appeals, Ninth Circuit.

January 10, 1977.

Attorney(s) appearing for the Case

Hugo E. Pesola, Jr. (argued), Flint & MacKay, Los Angeles, Cal., for appellant in 74-3478 and 74-3479 and for appellee in 75-1194 and 75-1195.

Leonard J. Henzke, Jr. (argued), Tax Div., Dept. of Justice, Washington, D.C., for appellee in 74-3478 and 74-3479 and for appellant in 75-1194 and 75-1195.

Before ELY and SNEED, Circuit Judges, and S. WILLIAMS, District Judge.

SNEED, Circuit Judge:

Taxpayer-corporations sued in district court below for a refund of accumulated earnings taxes imposed by the Commissioner.1 The Commissioner had based the tax on his determination that for taxpayers' fiscal years 1966 through 1968 the reasonable needs of the business stemmed entirely from working capital needs and never exceeded $21,272. The taxpayers contended that their retained earnings for the years in question...

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