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GUARANTEE ABSTRACT & TITLE CO. v. UNITED STATES

No. 81-1403.

696 F.2d 793 (1983)

GUARANTEE ABSTRACT & TITLE COMPANY, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

January 10, 1983.

Attorney(s) appearing for the Case

Kristina Harrigan, Washington, D.C. (John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Daniel F. Ross, and Steven I. Frahm, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel, James P. Buchele and Jim J. Marquez, U.S. Attys., Topeka, Kan., on the brief), for defendant-appellant.

L.D. McDonald, Jr., Overland Park, Kan. (Gerald W. Dykes and Cathy G. Zumbehl, Overland Park, Kan., with him on the brief) McDonald & Dykes, Overland Park, Kan., for plaintiff-appellee.

Before BARRETT, DOYLE and LOGAN, Circuit Judges.

LOGAN, Circuit Judge.

This appeal involves a claim for refund of federal income taxes paid by Guarantee Abstract & Title Company, Inc. (Guarantee). The amounts at issue were assessed as unreasonable accumulations of earnings by the corporate taxpayer for the years 1969 through 1975 under I.R.C. §§ 531-37. Guarantee paid the assessments and sued for refund. The case was presented to a jury, which found that the accumulations were for the "reasonable needs...

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