J. H. ROBINSON TRUCK LINES v. COMMISSIONER OF INT. REV.

No. 13155.

183 F.2d 739 (1950)

J. H. ROBINSON TRUCK LINES, Inc. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

July 27, 1950.


Attorney(s) appearing for the Case

Muckleroy McDonnold, San Antonio, Tex., for petitioner.

S. Dee Hanson, Sp. Asst. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Charles Oliphant, Chief Counsel, Bur. of Int. Rev., and Rollin H. Transue, Sp. Atty., Bur. of Int. Rev., Washington, D. C., A. F. Prescott, Sp. Asst. to Atty. Gen., for respondent.

Before HUTCHESON, Chief Judge, and McCORD and RUSSELL, Circuit Judges.


HUTCHESON, Chief Judge.

Petitioner is a large Texas trucking corporation, operating 140 trucks covering over 2000 miles in South Texas, with terminals at Houston, San Antonio, Corpus Christi, Laredo, and numerous other towns. Its president, J. H. Robinson, owns all but three of its shares of stock.

The Commissioner disallowed, and the Tax Court approved the disallowance of, deductions petitioner made for salaries and rents paid to its president in the years...

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