[Download] "National Labor Relations Board v. Local Union No. 55" by Tenth Circuit. United States Court of Appeals " Book PDF Kindle ePub Free

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eBook details

• Title: National Labor Relations Board v. Local Union No. 55
• Author : Tenth Circuit. United States Court of Appeals
• Release Date : January 31, 1954
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 72 KB

Description

In an action against the Collector of Internal Revenue for the District of Oklahoma to recover income taxes exacted under Section 102 of the Internal Revenue Code, 26 U.S.C.A.Int.Rev.Code, § 102, and paid under protest, the trial court instructed the jury in presently material part that in arriving at their verdict they must determine (1) whether the earnings of the plaintiff were accumulated beyond the reasonable needs of its business in the taxable year in question, and (2) whether the purpose of the accumulation was to avoid the payment of the individual surtax by the shareholders of the plaintiff corporation; that if the jury found that the plaintiff did accumulate earnings beyond the reasonable needs of its business and they further found that the purpose of such accumulation was to avoid the payment of the individual surtax by the shareholders of the plaintiff, their verdict should be for the defendant collector; that if, however, they found that the earnings were not accumulated beyond the reasonable needs of its business, or if so, they further found by a clear preponderance of the evidence that such accumulation was not for the purpose of avoiding the payment of the surtax, their verdict should be for the plaintiff.

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