FINDINGS OF FACT AND CONCLUSIONS OF LAW
HARLINGTON WOOD, Jr., District Judge.
This case was tried before the Court without a jury. Thereafter counsel filed briefs.
The issue is found for Plaintiff and against the Defendant.
That only issue is whether or not the Internal Revenue Code of 1954 required that the Plaintiff company withhold taxes on payments it made on occasion to some of its employees for lunch. If an employee was away from home...
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