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FEDERAL CEMENT TILE COMPANY v. C. I. R.

No. 14588.

338 F.2d 691 (1964)

FEDERAL CEMENT TILE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

Rehearing Denied December 16, 1964.

Attorney(s) appearing for the Case

Thomas Eugene Foster, Thomas J. Boodell, William J. Kilbridge, Robert S. Robin, Chicago, Ill., Nelson, Boodell, Foster, Sugrue & Crowley, Chicago, Ill., of counsel, for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Tax Div., Robert J. Golten, Lee A. Jackson, I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before CASTLE, KILEY and SWYGERT, Circuit Judges.

SWYGERT, Circuit Judge.

This review of a Tax Court decision concerns corporate income tax deficiencies totaling approximately $621,000. The correctness of the decision depends upon an interpretation of the loss carryover provisions under the 1939 Internal Revenue Code, the application of section 24(b) of the 1939 Code, and a determination whether certain "management services" fees constituted ordinary and necessary business expenses. The Tax Court decision is reported...

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