SOUTHEASTERN CANTEEN CO. v. C. I. R.

Nos. 18419, 18420.

410 F.2d 615 (1969)

SOUTHEASTERN CANTEEN CO. and Canteen Service Co. of Toledo, Petitioners on Review, v. COMMISSIONER OF INTERNAL REVENUE, Respondent on Review.

United States Court of Appeals Sixth Circuit.

May 13, 1969.


Attorney(s) appearing for the Case

John C. Straub, Toledo, Ohio, for petitioners; John J. Kendrick, John C. Straub, Toledo, Ohio, on brief; Shumaker, Loop & Kendrick, Toledo, Ohio, of counsel.

Chester C. Davenport, Atty., Dept. of Justice, Washington, D. C., for respondent; Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on brief.

Before WEICK, Chief Judge, and O'SULLIVAN and PHILLIPS, Circuit Judges.


O'SULLIVAN, Circuit Judge.

Petitioners, Southeastern Canteen Co. and Canteen Service Co. of Toledo petition for our review of a decision of the Tax Court, entered September 19, 1967, upholding the Respondent-Commissioner's assessment of deficiencies in income tax in the amounts of $16,589.82 and $58,863.73, respectively. These deficiencies arose primarily from disallowance of parts of deductions from income taken by taxpayer...

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