BURFORD-TOOTHAKER TRACTOR CO. v. COMMISSIONER OF INT. R.

No. 13479.

192 F.2d 633 (1951)

BURFORD-TOOTHAKER TRACTOR CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

Rehearing Denied December 7, 1951.


Attorney(s) appearing for the Case

Fred S. Ball, Jr., Montgomery, Ala., for petitioner.

Carlton Fox, Ellis N. Slack, Lee A. Jackson, George D. Webster, Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel, W. Herman Schwatka, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.

Before HOLMES, STRUM, and RIVES, Circuit Judges.


RIVES, Circuit Judge.

The petition presents for decision two questions:

1. Whether the decision of the Board of Tax Appeals in Burford-Toothaker Tractor Company v. Commissioner, of October 20, 1941, 45 B.T.A. 1158, with reference to the compensation payable for the years 1935, 1936, and 1937 is a bar and estoppel to the assertion by the Commissioner of the unreasonableness of compensation of taxpayer's two officers for the years 1941, 1942, and 1943.

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