Farmers and Merchants Investment Co. v. Commissioner

Core Citations

REVERSES OTHER CASE

• Campbell County State Bank, Inc. v. Comm'r of Internal Revenue, Docket Nos. 80064

This document cites

• Federal Cases - Dill Manufacturing Co. v. Commissioner of Internal Revenue
• Federal Cases - Campbell County State Bank, Inc. of Herreid, SD v. CIR
• Federal Cases - Mountain State Steel Foundries, Inc. v. CIR
• Federal Cases - Gazette Pub. Co. v. Self
• Federal Cases - Jacob Sincoff, Inc. v. Comm'r of Internal Revenue



See all quotations

• Federal Cases - Jacob Sincoff, Inc. v. Commissioner of Internal Rev., 126
• Federal Cases - Campbell County State Bank, Inc. v. Comm'r of Internal Revenue, Docket Nos. 80064
• US - Reference Stubs - Reasonable needs of the business
• US - Reference Stubs - Imposition of accumulated earnings tax
• US - Reference Stubs - Corporations subject to accumulated earnings tax
• US - Reference Stubs - Accumulated taxable income
• US - Reference Stubs - Evidence of purpose to avoid income tax