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DODD DISTRIBUTING COMPANY v. UNITED STATES

No. 20691.

329 F.2d 935 (1964)

DODD DISTRIBUTING COMPANY and General Wholesale Company, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

March 20, 1964.

Attorney(s) appearing for the Case

James M. Roberts, Atlanta, Ga., for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., Dept. of Justice, Washington, D. C., Charles L. Goodson, U. S. Atty., Slaton Clemmons, Asst. U. S. Atty., Atlanta, Ga., Joseph Kovner, Ralph A. Muoio, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before TUTTLE, Chief Judge, WISDOM, Circuit Judge, and CARSWELL, District Judge.

PER CURIAM.

This suit for refund of income taxes deals with the question of deductibility as an ordinary and necessary business expense of payments made by the appellants, wholesale liquor dealers in the State of Georgia, to the former State Revenue Commissioner, T. V. Williams. Assuming the facts all to be as contended for by the appellants, we conclude that payments made by them to the state official charged with the duty of enforcing the State liquor laws to enable...

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