Kamins v. Spyres

ROMANG, Presiding Judge:

This is a suit for contribution of one-half of the delinquent payroll taxes and penalties paid by the plaintiff to the Internal Revenue Service.

Plaintiff, Gerald E. Kamins, is an attorney at law. In 1966, he was requested by the defendant, Lloyd Spyres, to form a corporation, which was to own and manage several restaurants. For his services in forming the corporation, which became the Spyres Shearn Corporation, plaintiff received 25% of the corporate stock. The corporation owned and managed the Casa Montez Restaurant in Tulsa, Oklahoma.

On May 17, 1967, the Board of…