United States v. Donruss Co., 393 U.S. 297 (1969)

Name: United States v. Donruss Co., 393 U.S. 297 (1969) - Syllabus
Author: U.S. Supreme Court

United States v. Donruss Co.

No. 17

Argued October 22-23, 1968
Decided January 13, 1969
393 U.S. 297

CERTIORARI TO THE UNITED STATES COURT OF APPEALS

FOR THE SIXTH CIRCUIT

Syllabus

Tax imposed by §§ 531-537 of the Internal Revenue Code of 1954 on accumulated earnings of a corporation "formed or availed of for the purpose of avoiding the income tax with respect to its shareholders" held to apply if such tax avoidance was one of the purposes of an unreasonable accumulation of corporate earnings even though it was not the dominant, controlling, or impelling motive for the accumulation. Pp. 300-309.

384 F.2d 292, reversed and remanded.

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Chicago: U.S. Supreme Court, "Syllabus," United States v. Donruss Co., 393 U.S. 297 (1969) in 393 U.S. 297 Original Sources, accessed June 7, 2025, http://originalsources.com/Document.aspx?DocID=363WI88L6FR61AB.

MLA: U.S. Supreme Court. "Syllabus." United States v. Donruss Co., 393 U.S. 297 (1969), in 393 U.S. 297, Original Sources. 7 Jun. 2025. http://originalsources.com/Document.aspx?DocID=363WI88L6FR61AB.

Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Donruss Co., 393 U.S. 297 (1969). cited in 1969, 393 U.S. 297. Original Sources, retrieved 7 June 2025, from http://originalsources.com/Document.aspx?DocID=363WI88L6FR61AB.

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