UTTER-McKINLEY MORTUARIES v. COMMISSIONER OF INT. REV.

No. 14130.

225 F.2d 870 (1955)

UTTER-McKINLEY MORTUARIES, a corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

April 4, 1955.


Attorney(s) appearing for the Case

James J. Arditto, Los Angeles, Cal., for appellant.

H. Brian Holland, Asst. Atty. Gen., Joseph T. Goetten, Ellis N. Slack, David O. Walter, Sp. Assts. to Atty. Gen., Daniel A. Taylor, Chief Counsel, Internal Revenue Service, Washington, D. C., for appellee.

Before FEE and CHAMBERS, Circuit Judges, and LING, District Judge.


JAMES ALGER FEE, Circuit Judge.

Utter-McKinley Mortuaries, petitioner, is a corporation which has owned, leased and operated mortuaries from 1929 to date throughout the County of Los Angeles. The question here arises over the disallowance as a deduction of the amount of rent paid by it during the years 1944, 1945 and 1946 to Maytor H. McKinley who was its President and a Director and who owned seventy-five per cent of the stock of petitioner and who held legal title...

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