OPINION
Background
JACOBS, Judge:
This case is before us on petitioner's motion to place upon respondent the burden of proving that petitioner permitted its earnings and profits to accumulate beyond its reasonable business needs pursuant to section 534(a)(1).
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.