HILL

v.

UNITED STATES

Citator

Cited By

• Est. of Robert A. Goodall v. Commissioner OF Internal Revenue, 391 F.2d 775 (8th Cir. 1968)
  …. 883, 76 S.Ct. 136, 100 L.Ed. 779 (absence of an objective which demanded an accumulation in a reasonably definite amount; possible tax savings); J. Gordon Turnbull, Inc. v. Commissioner of Internal Revenue, 373 F. 2d 87 (5 Cir. 1967), cert. denied 389 U.S. 842, 88 S.Ct. 72, 19 L.Ed.2d 105, affirming 41 T.C. 358, 374 (1963) (favorable current asset-liability ratios; small ultimate tort liability as compared with amount originally asserted; use of funds to purchase own stock); Oyster Shell Prod. Corp. v. Co…
• J.H. Rutter REX MFG. Co., Inc. v. Commissioner OF Internal Revenue, 853 F.2d 1275 (5th Cir. 1988)
  …2, 693 (1983), rev’d on another point, 751 F. 2d 191 (6th Cir.1985); Bohac Agency, Inc. v. Commissioner, 30 T.C.M. (CCH) 979, 982 (1971); J Gordon Turnbull, Inc. v. Commissioner, 41 T.C. 358, 370 (1963), aff'd, 373 F. 2d 87 (5th Cir.), cert. denied, 389 U.S. 842, 88 S.Ct. 72, 19 L.Ed.2d 105 (1967). Our Motor Fuel Carriers decision did not change these requirements for a § 534 statement. Contrary to Rutter Rex’s contention,- we did not hold in Motor Fuel Carriers that § 534 is satisfied if the taxpayer mere…