Maliner v. United States

1 Citing case

  1. Gelfand v. United States

    375 F.2d 807 (Fed. Cir. 1967)   Cited 1 times

    "[T]he statute applies when the requisite factors coalesce despite an absence of tax avoidance purposes." Maliner v. United States, 362 F.2d 281, 283, 176 Ct.Cl. 144, 148 (1966). Inasmuch as plaintiffs received their distributions prior to the time that the corporations had earned a substantial portion of their net incomes and inasmuch as plaintiffs intended from the outset to effectuate such distributions, we find the view requirement to be satisfied.