Dixie Machine Welding & Metal Works, Inc. v. United States

AINSWORTH, District Judge.

This is a taxpayer’s suit for refund of income taxes paid for fiscal years 1951 and 1952. By agreement of the parties it is being decided on its merits on the record consisting of pleadings, affidavits, *85depositions and exhibits described in a joint stipulation.1 2The question presented is whether certain payments made to officers and members of crews of foreign vessels by a ship-repair yard to obtain the business and expedite the repairs are deductible as ordinary and necessary business expenses under Section 23(a) (1) of the Internal Revenue Code of 1939, 26…