CAR-RON ASPHALT PAVING CO., INC. v. C.I.R.

No. 83-1737.

758 F.2d 1132 (1985)

CAR-RON ASPHALT PAVING CO., INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided April 5, 1985.


Attorney(s) appearing for the Case

Michael J. Occhionero, Beachwood, Ohio, for petitioner-appellant.

Jonathan Cohen (argued), Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Terry L. Fredricks, Tax Div., Dept. of Justice, Joel Gerber, Acting Chief Counsel, I.R.S., Washington, D.C., for respondent-appellee.

Before EDWARDS and JONES, Circuit Judges, and PHILLIPS, Senior Circuit Judge.


GEORGE CLIFTON EDWARDS, Jr., Circuit Judge.

At issue in this case are deductions from federal corporate income tax on the part of Car-Ron Asphalt Paving Company in the amount of $87,987 in 1975 and $4,372 in 1976. These deductions were claimed because taxpayer Car-Ron had paid these sums as bribes ("kickbacks") to a vice-president of Forest City Enterprises named Nicholas Festa. Forest City was the general contractor responsible for construction of the Rolling Acres...

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