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A.E. STALEY MFG. CO. AND SUBSIDIARIES v. C.I.R.

No. 96-1940.

119 F.3d 482 (1997)

A.E. STALEY MANUFACTURING COMPANY AND SUBSIDIARIES, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 2, 1997.

Attorney(s) appearing for the Case

Dan Burt, Henry B. Miller (argued), Burt, Maner & Miller, Washington, DC, for Petitioner-Appellant.

Stuart L. Brown, Internal Revenue Service, Washington, DC, Gary R. Allen, Jonathan S. Cohen, Steven W. Parks (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, for Respondent-Appellee.

Before HARLINGTON WOOD, JR., RIPPLE and KANNE, Circuit Judges.

RIPPLE, Circuit Judge.

The predecessor of A.E. Staley Manufacturing Company and Subsidiaries ("Staley") paid investment bankers in connection with an unsuccessful effort to defeat a hostile tender offer. On its federal income tax return, the company claimed a deduction for the fees paid to the bankers. The Commissioner of Internal Revenue disallowed the claimed deduction and issued a notice of deficiency. Staley's predecessor then filed a petition in the United States...

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