In which case did the Supreme Court hold that the penalty tax could apply in situations when the primary reason for accumulations was not tax avoidance?

Name: In which case did the Supreme Court hold that the penalty tax could apply in situations when the primary reason for accumulations was not tax avoidance?
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The Supreme Court in Donruss held that the penalty tax could apply even when the primary reason for accumulations was not tax avoidance, focusing on the intent behind the accumulations.

In Which Case Did the Supreme Court Hold That the Penalty