U.S. Court of Appeals for the Fifth Circuit, 1967

United States v. Safety Engineering and Supply Company, Inc.

U.S. Court of Appeals for the Fifth Circuit · Decided March 23, 1967 · Brown, Moore, Bell

374 F.2d 885; 19 A.F.T.R.2d (RIA) 1028 (Federal Reporter, Second Series)

Counsel

Macon L. Weaver, U. S. Atty., Birmingham, Ala., Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, Meyer Rothwacks, Albert J. Beveridge, III, Attys., Dept, of Justice, Mitchell Rogovin, Asst. Atty. Gen., Washington, D. C., for appellant., Thomas A. Ritchie, Birmingham, Ala., for appellee.

Cases that cite this one

3 later published cases cite this decision.

Georgia Crown Distributing Co. v. Commissioner (United States Tax Court 1983)
Tulia Feedlot, Inc. v. United States (5th Cir. 1975)
Fortuna Broom Company, South Texas Broom Corn Company and J. L. Beck v. W. Willard Wirtz, Secretary of Labor, United States Department of Labor (5th Cir. 1967)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM:

The Government appeals from a judgment entered by the District Court after an adequate evidentiary hearing holding that the compensation, including the disputed bonus paid to each of two principal stockholder-officer-employees was reasonable, did not constitute constructive dividends and was therefore properly deductible by the corporate Taxpayer. 26 U.S.C.A. § 162; Treas.Reg. § 1.162-7 (b) (1) and (3) (1954).

We find the appeal and record wholly without any redeeming merit, but since we have expended the travail for submission, we dispose of it on its merits or, more accurately, the lack of them, rather than dismiss as frivolous.

Affirmed.

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