CAIN v. C. I. R.

No. 71-3073 Summary Calendar.

460 F.2d 1243 (1972)

O. D. CAIN et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

May 12, 1972.


Attorney(s) appearing for the Case

H. A. Stephens, Jr., Atlanta, Ga., Joseph E. Cheeley, Buford, Ga., for petitioners-appellants; Brackett, Arnall & Stephens, Atlanta, Ga., of counsel.

Scott P. Crampton, Acting Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, Washington, D. C., K. Martin Worthy, Chief Counsel, Raymond W. Sifly, Internal Revenue Service, Washington, D. C., Richard W. Perkins, Wesley J. Filer, Attys., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before THORNBERRY, COLEMAN and INGRAHAM, Circuit Judges.


PER CURIAM:

Between 1950 and 1956 taxpayers-appellants constituted the Board of Commissioners of Roads and Revenues for Gwinnett County, Georgia. On November 21, 1955, they awarded a contract for construction of a county-wide water system to Buchanan Pipe Line Company at a public letting in the Gwinnett County courthouse. The Commissioner of Internal Revenue believed that in the calendar year 1956 taxpayers received $53,024.36 in "kickbacks" from Buchanan, which was...

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