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THOMPSON ENGINEERING CO., INC. v. C.I.R.

No. 83-1786.

751 F.2d 191 (1985)

THOMPSON ENGINEERING CO., INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 4, 1985.

Attorney(s) appearing for the Case

Charles R. Hembree, Philip E. Wilson (argued), Kincaid, Wilson, Schaeffer & Hembree, Lexington, Ky., for petitioner-appellant.

Joel Gerber, Acting Chief Counsel, Internal Revenue Service, Washington, D.C., Glenn L. Archer, Jr., Asst. Atty. Gen., Steven Frahm (argued), Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before KENNEDY and KRUPANSKY, Circuit Judges; and DeMASCIO, District Judge.

PER CURIAM.

Taxpayer, Thompson Engineering Co., Inc. (Thompson Engineering), appealed from a judgment of the tax court concluding that taxpayer permitted its earnings and profits to accumulate beyond the reasonable needs of its business with a purpose to avoid income with respect to its shareholder and imposing liability upon the taxpayer for accumulated earnings pursuant to § 531 of the Internal Revenue Code of 1954 (IRC).

Taxpayer was incorporated in...

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