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VAN CLEAVE v. UNITED STATES

No. 82-1162.

718 F.2d 193 (1983)

Eugene Van CLEAVE and Carol Van Cleave, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided October 5, 1983.

Attorney(s) appearing for the Case

Lawrence J. Ross (argued), Washington, D.C., David A. Guberman, Sherin and Lodgen, Boston, Mass., for plaintiffs-appellants.

Leonard R. Gilman, U.S. Atty., Detroit, Mich., Glenn Archer, Michael L. Paup, Richard W. Perkins, Libero Marinelli (argued), Dept. of Justice, Tax Div., Washington, D.C., for defendant-appellee.

Before ENGEL and KRUPANSKY, Circuit Judges and BROWN, Senior Circuit Judge.

BAILEY BROWN, Senior Circuit Judge.

This appeal involves a claim of favorable income tax treatment under 26 U.S.C. § 1341 by a taxpayer who in a subsequent year paid back excessive compensation to the corporation which employed him. The taxpayer included this excessive compensation in his return for the year the compensation was received. The government concedes that taxpayer is entitled to a deduction in the subsequent year. Taxpayer contends, however, that...

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