Apollo Indus., Inc. v. Comm'r of Internal Revenue, Docket No. 723-63.

Core Citations

REVERSED BY OTHER CASE in

• SUWANNEE LUMBER MANUFACTURING COMPANY v. Commissioner

This document cites

• Federal Cases - Helvering v. National Grocery Co 8212 11, 1938
• Federal Cases - J. L. Goodman Furniture Co. v. Comm'r of Internal Revenue
• Federal Cases - Barrow Manufacturing Company v. CIR
• Federal Cases - Smoot Sand & Gravel Corp. v. Commissioner of Int. Rev., 7265.
• Federal Cases - Motor Fuel Carriers, Inc. v. United States



See all quotations

• Federal Cases - F.E. Watkins Motor Co. v. Comm'r of Internal Revenue, Docket No. 62322.
• Federal Cases - CH Spitzner & Son, Inc. v. Commissioner of Internal Revenue
• Federal Cases - Dixie, Inc. v. CIR
• Federal Cases - Dixie, Inc. v. Comm'r of Internal Revenue, Docket No. 61622.
• US - Reference Stubs - Reasonable needs of the business
• US - Reference Stubs - Imposition of accumulated earnings tax
• US - Reference Stubs - Definition of deduction for dividends paid
• US - Reference Stubs - Corporations subject to accumulated earnings tax
• US - Reference Stubs - Burden of proof
• US - Reference Stubs - Accumulated taxable income
• US - Reference Stubs - Evidence of purpose to avoid income tax