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A.T. WILLIAMS OIL COMPANY v. COMMISSIONER

Docket No. 1143-78.

42 T.C.M. 851 (1981)

T.C. Memo. 1981-461

A.T. Williams Oil Company v. Commissioner.

United States Tax Court.

Filed August 26, 1981.

Attorney(s) appearing for the Case

Leon L. Rice, Jr., and Thomas L. Kummer, Suite 2400, Wochonia Bldg., Winston-Salem, N.C., for the petitioner. Frank D. Armstrong, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined an accumulated earnings tax pursuant to section 5311 of $153,462.38 for petitioner's taxable year ended September 30, 1974. The sole issue for our decision is whether petitioner was availed of during that year for the purpose of avoiding the income tax with respect to its shareholders.

Findings of Fact

Some of the facts have been stipulated...

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