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KALAMAZOO OIL CO. v. C. I. R.

No. 81-1613.

693 F.2d 618 (1982)

KALAMAZOO OIL COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided November 29, 1982.

Attorney(s) appearing for the Case

Benjamin W. Wise, Wise, Pelletier & Sayen, Kalamazoo, Mich., for petitioner-appellant.

Kenneth W. Gideon, Chief Counsel, I.R.S., Washington, D.C., John F. Murray, Michael L. Paup, Glenn L. Archer, Jr., Ann Belanger Durney, Melvin E. Clark, Tax Division, Dept. of Justice, Washington, D.C., for respondent-appellee.

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

PER CURIAM.

Kalamazoo Oil Company (hereinafter "petitioner") appeals from a judgment of the United States Tax Court affirming the Commissioner's finding that annual payments of $7,000 made by petitioner to one of its shareholders, purportedly as consideration for a covenant not to compete, did not constitute ordinary and necessary business expenses, as defined by section 162(a) of the Internal Revenue Code of 1954.

Kalamazoo Oil Company, incorporated under...

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