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Positive treatment
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Treatment trajectory · 1979 → 2026 · click a year to view as-of
1979
2002
2026
Top citers, strongest first. 1 distinct citer.
How cited ↗
discussed
Cited "see"
Estate of Lucas v. Commissioner
(2×)
See Alma Piston Co. v. Commissioner , 35 T.C.M. 464 , 483-485, 45 P-H Memo T.C. par. 76,107 (1976), affd. 579 F.2d 1000 ↩ (6th Cir. 1978) . 11.
Retrieving the full opinion text from the archive…
ALMA PISTON COMPANY, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
77-1095.
Court of Appeals for the Sixth Circuit.
Jul 3, 1978.
Paul R. Trigg, Jr., Joel J. Morris, Dyke-ma, Gossett, Spencer, Goodnow & Trigg, David M. Rosenberger, Detroit, Mich., for petitioner-appellant., Myron C. Baum, Acting Asst. Atty. Gen., Tax Div., U. S. Dept, of Justice, Washington, D. C., Gilbert E. Andrews, Crombi, J. D. Garrett, Richard Farber, Meade Whitaker, Chief Counsel, I. R. S., Charles L. Saunders, Jr., Washington, D. C., for respondent-appellee.
Weick, Edwards, Cele-Brezze.
Cited by 19 opinions | Published
ORDER
On receipt and consideration of an appeal in the above-styled case; and
Finding that contrary to the contentions of appellant, the Tax Court properly determined that appellant corporation had been “availed of for the purpose of avoiding the income tax with respect to its sharehold[*1001] ers,” [1] and that there was no proof to the contrary from the corporation by which this court could find that the Tax Court findings were clearly erroneous.
Now, therefore, the judgment of the Tax Court is affirmed for the reasons as to this issue set forth in the opinion of the Tax Court dated April 6, 1976, 35 T.C.M. (CCH) 464 (1976).
1
. I.R.C. § 532.