OTMAR REAL ESTATE CORPORATION v. Commissioner, Docket No. 3803-62.

Core Citations

REVERSES OTHER CASE

• Elec, Regulator Corp. v. Comm'r of Internal Revenue

This document cites

• Federal Cases - Electric Regulator Corporation v. CIR
• Federal Cases - American Metal Products Corporation v. CIR
• Federal Cases - Elec, Regulator Corp. v. Comm'r of Internal Revenue
• Federal Cases - Smoot Sand & Gravel Corporation v. CIR
• Federal Cases - American Metal Prods. Corp. v. Comm'r of Internal Revenue



See all quotations

• US - Reference Stubs - Imposition of accumulated earnings tax
• 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