LEWIS AND TAYLOR, INC. v. C. I. R.

No. 24656.

447 F.2d 1074 (1971)

LEWIS AND TAYLOR, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

August 18, 1971.


Attorney(s) appearing for the Case

Herman P. Scampini, Jr. (argued), Eugene J. Brenner, of Janin, Morgan & Brenner, San Francisco, Cal., for appellant.

Gordon S. Gilman (argued), K. Martin Worthy, Chief Counsel, Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey, Kenneth L. Gross, of Dept. of Justice, Washington, D. C., for appellee.

Before HAMLEY and CHOY, Circuit Judges, and JAMESON, District Judge.


CHOY, Circuit Judge:

Lewis and Taylor, Inc., a California corporation, appeals from an adverse ruling by the Commissioner of Internal Revenue, affirmed by the Tax Court of the United States1 holding the corporation liable for federal taxes due on $7,191.87 which the corporation had paid to the estate of Robert S. Abrons, a long-term employee subsequent to his death allegedly as additional compensation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases