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FETZER REFRIGERATOR CO. v. UNITED STATES

No. 20373.

437 F.2d 577 (1971)

FETZER REFRIGERATOR CO. and Louisville Cooler Mfg. Co., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

February 5, 1971.

Attorney(s) appearing for the Case

Richard Halberstein, Dept. of Justice, Washington, D. C., for defendant-appellant; Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey, Attys., Dept. of Justice, Washington, D. C., on brief; John L. Smith, U. S. Atty., Louisville, Ky., of counsel.

William G. Hume, Louisville, Ky., for plaintiffs-appellees; S. J. Stallings, Louisville, Ky., on brief.

Before EDWARDS, PECK and McCREE, Circuit Judges.

JOHN W. PECK, Circuit Judge.

The sole issue presented on this appeal is whether, for purposes of Section 267(a) (2) of the Internal Revenue Code of 1954,1 the controlling shareholder of the taxpayer corporations "constructively received" certain accrued rents, where he had the authority as controlling shareholder and officer to draw checks upon the bank accounts of the corporations and the amounts...

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