Home/Sixth Circuit/Alma Piston Company v. Commissioner of Internal Revenue

Alma Piston Company v. Commissioner of Internal Revenue

579 F.2d 1000, 42 A.F.T.R.2d (RIA) 5320, 1978 U.S. App. LEXIS 10368
CourtCourt of Appeals for the Sixth Circuit
DecidedJuly 3, 1978
Docket77-1095
StatusPublished
Cited by19 cases

This text of 579 F.2d 1000 (Alma Piston Company v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Alma Piston Company v. Commissioner of Internal Revenue, 579 F.2d 1000, 42 A.F.T.R.2d (RIA) 5320, 1978 U.S. App. LEXIS 10368 (6th Cir. 1978).

Opinion

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.

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Bluebook (online)
579 F.2d 1000, 42 A.F.T.R.2d (RIA) 5320, 1978 U.S. App. LEXIS 10368, Counsel Stack Legal Research, https://law.counselstack.com/opinion/alma-piston-company-v-commissioner-of-internal-revenue-ca6-1978.