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RAYMOND BERTOLINI TRUCKING CO. v. C.I.R.

No. 83-1238.

736 F.2d 1120 (1984)

RAYMOND BERTOLINI TRUCKING COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided June 21, 1984.

Attorney(s) appearing for the Case

Samuel Goldman (argued), James E. Davis, Akron, Ohio, for petitioner-appellant.

Kenneth W. Gideon, Chief Counsel, I.R.S., Glenn L. Archer, Jr. (Lead Counsel), Asst. Atty. Gen., Michael L. Paup, Jonathan S. Cohen (argued), Melvin E. Clark, Jr., Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before KENNEDY and CONTIE, Circuit Judges, and PECK, Senior Judge.

CORNELIA G. KENNEDY, Circuit Judge.

Petitioner Raymond Bertolini Trucking Company (RBTC) appeals the Tax Court's decision affirming the Commissioner's disallowance of RBTC's deduction of certain lawfully made kickback payments as ordinary and necessary business expenses, under I.R.C. § 162(a).1 We reverse the Tax Court's decision and find that petitioner was entitled to take these deductions.

RBTC is an Ohio corporation based...

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