U.S. Court of Appeals for the Sixth Circuit, 1978

Alma Piston Company v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit · Decided July 3, 1978 · Weick, Edwards, Cele-Brezze

579 F.2d 1000; 42 A.F.T.R.2d (RIA) 5320; 1978 U.S. App. LEXIS 10368 (Federal Reporter, Second Series)

Counsel

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.

Cases that cite this one

9 later published cases cite this decision.

Suwannee Lumber Mfg. Co. v. Commissioner (United States Tax Court 1979)
J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal Revenue (5th Cir. 1988)
Hughes, Inc. v. Commissioner (United States Tax Court 1988)
Anselmo v. Commissioner (United States Tax Court 1983)
Eyefull Inc. v. Commissioner (United States Tax Court 1996)
EMI Corp. v. Commissioner (United States Tax Court 1985)
Berkley Machine Works & Foundry Co. v. Commissioner (United States Tax Court 1983)
Petrozello Co. v. Commissioner (United States Tax Court 1983)
A. T. Williams Oil Co. v. Commissioner (United States Tax Court 1981)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

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).

. I.R.C. § 532.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.