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CLARK OIL AND REFINING CORPORATION v. UNITED STATES

No. 71-1587.

473 F.2d 1217 (1973)

CLARK OIL AND REFINING CORPORATION, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided February 8, 1973.

Attorney(s) appearing for the Case

Roger C. Minahan, Milwaukee, Wis., for plaintiff-appellant.

Fred B. Ugast, Acting Asst. Atty. Gen., William S. Estabrook, Atty., Tax Div., Dept. of Justice, Washington, D. C., David J. Cannon, U. S. Atty., Milwaukee, Wis., for defendant-appellee.

Before KILEY and STEVENS, Circuit Judges, and CAMPBELL, Senior District Judge.

CAMPBELL, Senior District Judge.

This is an action for refund of $185,431.21 of federal income taxes paid by the plaintiff after the Commissioner of Internal Revenue disallowed $297,500.00 in deductions, as ordinary and necessary business expenses, taken by the plaintiff on its 1959 and 1960 federal income tax returns. The deductions represent all but $25,000.00 of the sum of $322,500.00 paid by Clark to a Mr. and Mrs. William C. Richards in settlement of a nuisance...

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