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JACK'S MAINTENANCE CONTRACTORS, INC. v. C.I.R.

No. 82-4073.

703 F.2d 154 (1983)

JACK'S MAINTENANCE CONTRACTORS, INC., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

April 18, 1983.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Jonathan S. Cohen, Gayle P. Miller, Tax Div., Dept. of Justice, John H. Menzel, Atty., I.R.S., Washington, D.C., for respondent-appellant.

Michael S. Fawer, Chris McKinney Evans, New Orleans, La., for petitioner-appellee.

Before GOLDBERG, GEE and RANDALL, Circuit Judges.

PER CURIAM:

This case involves the deductibility by the taxpayer, Jack's Maintenance Contractors, Inc., of legal fees paid for its sole shareholder's defense against criminal tax evasion charges. The Tax Court found that the taxpayer could deduct the fees as ordinary and necessary business expenses. Because we find that the payments were constructive dividends to the shareholder, and further that they were not ordinary and necessary expenses of the taxpayer, we reverse...

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