CONWAY IMPORT COMPANY v. UNITED STATES

No. 65-C-1241.

311 F.Supp. 5 (1969)

CONWAY IMPORT COMPANY, Inc., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. New York.

December 18, 1969.


Attorney(s) appearing for the Case

Kamerman & Kamerman, New York City, by Jerome Kamerman, New York City, of counsel, for plaintiff.

Vincent T. McCarthy, U. S. Atty., E. D. N. Y., Brooklyn, N. Y., by Johnnie M. Walters, Asst. Atty. Gen., David A. Wilson, Donald A. Statland, Attys., Dept of Justice, Washington, D. C., of counsel, for defendant.


OPINION AND FINDINGS

JUDD, District Judge.

This suit for refund of corporate income taxes, tried without a jury, involves the right of a food purveyor to deduct gratuities paid by its salesmen to the employees of its customers.

A similar issue for the same company was resolved by the Internal Revenue Service in 1947 after conference in the office of the Internal Revenue Agent in Charge, and deduction of all but a small portion of the payments was...

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