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SAFWAY STEEL SCAFFOLDS CO. OF GEORGIA v. U.S.

No. 77-1150.

590 F.2d 1360 (1979)

SAFWAY STEEL SCAFFOLDS CO. OF GEORGIA, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

March 9, 1979.

Attorney(s) appearing for the Case

Harold E. Abrams, James A. Talerico, Atlanta, Ga., for plaintiff-appellant.

John W. Stokes, U. S. Atty., Sherman Darnell Johnson, Asst. U. S. Atty., Atlanta, Ga., Scott P. Crampton, Asst. Atty. Gen., Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews, Act. Chief, App. Sec., Carolyn R. Just, Ann Belanger Durney, James A. Riedy, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., for defendant-appellee.

Before BROWN, Chief Judge, and TUTTLE and THORNBERRY, Circuit Judges.

THORNBERRY, Circuit Judge:

This is a tax refund suit. The question presented is how much of $21,600 paid by the taxpayer, Safway Steel Scaffolds Company of Georgia, to Charles and Richard Werner is deductible under 26 U.S.C. § 162(a)(3)1 as rent. The Commissioner disallowed $9,720 of the claimed deduction and the district court sustained the government's position. The taxpayer, claiming that the entire amount is deductible, brings...

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