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ALEXANDRIA GRAVEL CO. v. COMMISSIONER OF INTERNAL REV.

No. 8660.

95 F.2d 615 (1938)

ALEXANDRIA GRAVEL CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 25, 1938.

Attorney(s) appearing for the Case

J. M. Shevnin, of Alexandria, La., for petitioner.

Lucius A. Buck and Sewall Key, Sp. Assts. to Atty. Gen., James W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bur. Int. Rev., and Frank M. Thompson, Spl. Atty., Bur. Int. Rev., both of Washington, D. C., for respondent.

Before FOSTER, SIBLEY, and HOLMES, Circuit Judges.

SIBLEY, Circuit Judge.

In redetermining the income tax of Alexandria Gravel Company for fiscal years ending in 1931 and 1932, commissions paid to a salesman who was a State Senator on sales of sand and gravel to the State Highway Commission of Louisiana, deducted as ordinary and necessary expenses of business, were disallowed by the Board of Tax Appeals.

The evidence comes from a single witness, the president of the taxpayer. On direct examination he testified...

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