Citations:determinate


 * 1968, Tax series, volume 1, page 19:
 * 335 U.S. 911 (1949), and Kerr-Cochran, Inc. v. Commissioner, 253 F.2d 121, 123 (8th Cir. 1958) held that the tax may be imposed when tax avoidance was “one of the determinating” motives of an accumulation.