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MONTGOMERY ENGINEERING COMPANY v. UNITED STATES

No. 15075.

344 F.2d 996 (1965)

MONTGOMERY ENGINEERING COMPANY, a New Jersey Corporation, and William Hecht and May Belle Hecht, Appellants, v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Decided April 20, 1965.

Attorney(s) appearing for the Case

Murry D. Brochin, Lowenstein & Spicer, Newark, N. J. (Benedict M. Kohl, Newark, N. J., on the brief), for appellants.

Thomas Silk, Atty., Dept. of Justice, Tax Div., Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Loring Post, Attys., Dept. of Justice, David M. Satz, Jr., U. S. Atty., Edward J. Turnbach, Asst. U. S. Atty., Washington, D. C., on the brief), for appellee.

Before HASTIE and FREEDMAN, Circuit Judges, and WEBER, District Judge.

PER CURIAM:

This case involves the tax treatment of $50,000 paid out of the funds of a closely held corporation, controlled by its president and principal stockholder William Hecht, upon the death of Oscar Nicholson, a corporate officer and director, to the widow of the decedent who had been bitterly estranged from her husband for some nine years. The Commissioner disallowed a claimed corporate deduction of this payment as a business expense and, in addition, ruled...

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