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ALICIA RUTH, INC. v. COMMISSIONER OF INTERNAL REVENUE

No. 28168.

421 F.2d 1393 (1970)

ALICIA RUTH, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

January 19, 1970.

Attorney(s) appearing for the Case

Stanley P. Kaplan, Miami, Fla., for petitioner-appellant.

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Issie L. Jenkins, Benjamin M. Parker, Harry D. Shapiro, John P. Burke, Attys., Tax Div., U. S. Dept. of Justice, K. Martin Worthy, Chief Counsel, Christopher J. Ray, Atty., I.R.S., Washington, D. C., for respondent-appellee.

Before JOHN R. BROWN, Chief Judge, and COLEMAN and CLARK, Circuit Judges.

PER CURIAM:

The corporate taxpayer appeals from a decision of the Tax Court (memoranda opinion 28 T.C. M 262) disallowing as a deduction the amounts paid as alleged compensation to a fifty percent stockholder. As all of the witnesses were interested financially in the outcome of the case and there were many circumstances, doubts and uncertainties about the arrangement under which the stockholder claimed he was serving the corporation by steering customers into this...

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