Legal Opinion
Car-Ron Asphalt Paving Co., Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided April 5, 1985No. 83-1737PublishedCited by 8 opinions
1Opinion of the Court
GEORGE CLIFTON EDWARDS, Jr., Circuit Judge.
At issue in this case are deductions from federal corporate income tax on the part of Car-Ron Asphalt Paving Company in the amount of $87,987 in 1975 and $4,372 in 1976. These deductions were claimed because taxpayer Car-Ron had paid these sums as bribes (“kickbacks”) to a vice-president of Forest City Enterprises named Nicholas Festa. Forest City was the general contractor responsible for construction of the Rolling Acres Mall in Akron, Ohio and Festa was a vice-president in charge of awarding all subcontracts. Petitioner succeeded in securing two…
2Cases cited6 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Welch v. HelveringSupreme Court of the United States · 1933
- Graver Tank & Mfg. Co. v. Linde Air Products Co.Supreme Court of the United States · 1950
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. TellierSupreme Court of the United States · 1966
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Richard Foley, Jr.Court of Appeals for the Second Circuit · 1996
- Brizell v. CommissionerUnited States Tax Court · 1989
- T.D. McCormick Contracting Co. v. CommissionerUnited States Tax Court · 1988
- Brizell v. CommissionerUnited States Tax Court · 1989
- Car-Ron Asphalt Paving Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
3 more not listed; retrieve them via the Exa API.