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GARDNER v. C. I. R.

No. 77-1332.

613 F.2d 160 (1980)

William D. GARDNER and Juanita Gardner, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

January 16, 1980.

Attorney(s) appearing for the Case

Michael J. Clare, David W. Gray, Louisville, Ky., for petitioners-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Richard W. Perkins, John A. Dudeck, Jr., Tax Div., U. S. Dept. of Justice, Meade Whitaker, Chief Counsel, I. R. S., Leon G. Wigrizer, Acting Chief Counsel, Washington, D. C., for respondent-appellee.

Before WEICK and KENNEDY, Circuit Judges and CECIL, Senior Circuit Judge.

ORDER

This is an appeal from the decision of the United States Tax Court determining a deficiency in federal income taxes for the taxable year 1970 in the amount of $10,750.87. The opinion of the Tax Court and its findings of fact are reported at P-H Memo T. C. par. 76,349 (1976).

Two issues have been presented on appeal, namely: (1) whether a $38,000 payment made by a corporation to a third person represented the discharge by the corporation of a personal...

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