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PATTERSON v. McWANE CAST IRON PIPE COMPANY

No. 20818.

331 F.2d 921 (1964)

George D. PATTERSON, District Director of Internal Revenue for the State of Alabama, Appellant, v. McWANE CAST IRON PIPE COMPANY, Appellee.

United States Court of Appeals Fifth Circuit.

May 13, 1964.

Attorney(s) appearing for the Case

Macon L. Weaver, U. S. Atty., Birmingham, Ala., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Jonathan Cohen, Attys., Louis F. Oberdorfer, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., E. Ray Acton, Asst. U. S. Atty., of counsel, for appellant.

Leigh M. Clark, Meade Whitaker, Birmingham, Ala., Cabaniss, Johnston, Gardner & Clark, Birmingham, Ala., of counsel, for appellee.

Before BELL, Circuit Judge, and INGRAHAM, District Judge.

INGRAHAM, District Judge:

McWane Cast Iron Pipe Company (hereinafter referred to as taxpayer) filed a claim for refund of taxes paid covering taxable years 1956 and 1957. The District Director of Internal Revenue for the State of Alabama, by statutory notice of deficiency, had disallowed as deductions the amounts paid to two of the officers of taxpayer as compensation, and had fixed a maximum reasonable compensation to which the two officers were entitled. The taxpayer...

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