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ALTERMAN FOODS, INC. v. UNITED STATES

No. 50-76.

611 F.2d 866 (1979)

ALTERMAN FOODS, INC. v. The UNITED STATES.

United States Court of Claims.

December 12, 1979.

Attorney(s) appearing for the Case

Timothy R. Askew, Jr., Atlanta, Ga., for plaintiff, Cleburne E. Gregory, Jr., Atlanta, Ga., attorney of record. Arnall, Golden & Gregory and Cleburne E. Gregory, III, Atlanta, Ga., of counsel.

Robert N. Dorosin, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant. Theodore D. Peyser, Jr., and Robert S. Watkins, Washington, D. C., of counsel.

Before KASHIWA, KUNZIG and BENNETT, Judges.

OPINION

PER CURIAM:

This case comes before the court on plaintiff's exceptions, to the recommended decision of Trial Judge David Schwartz, filed January 29, 1979, pursuant to Rule 134(h), having been submitted to the court on the briefs and oral argument of counsel.

The court recognizes that under I.R.C. section 316 a corporation must have sufficient earnings and profits before a constructive dividend can be found to exist; retained earnings are...

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