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United States v. Donruss Co., 393 U.S. 297 (1969)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Donruss Co., 393 U.S. 297 (1969)
United States v. Donruss Co. No. 17 Argued October 22-23, 1968 Decided January 13, 1969 393 U.S. 297
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SIXTH CIRCUIT
Syllabus
Tax imposed by §§ 531-537 of the Internal Revenue Code of 1954 on accumulated earnings of a corporation "formed or availed of for the purpose of avoiding the income tax with respect to its shareholders" held to apply if such tax avoidance was one of the purposes of an unreasonable accumulation of corporate earnings even though it was not the dominant, controlling, or impelling motive for the accumulation. Pp. 300-309.
384 F.2d 292, reversed and remanded.
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Chicago:
U.S. Supreme Court, "Syllabus," United States v. Donruss Co., 393 U.S. 297 (1969) in 393 U.S. 297 Original Sources, accessed July 2, 2025, http://www.originalsources.com/Document.aspx?DocID=363WI88L6FR61AB.
MLA:
U.S. Supreme Court. "Syllabus." United States v. Donruss Co., 393 U.S. 297 (1969), in 393 U.S. 297, Original Sources. 2 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=363WI88L6FR61AB.
Harvard:
U.S. Supreme Court, 'Syllabus' in United States v. Donruss Co., 393 U.S. 297 (1969). cited in 1969, 393 U.S. 297. Original Sources, retrieved 2 July 2025, from http://www.originalsources.com/Document.aspx?DocID=363WI88L6FR61AB.
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