Court of Appeals for the Fifth Circuit March 20, 1964, 20691 (Dodd Distributing Company and General Wholesale Company v. United States)

PER CURIAM.

This suit for refund of income taxes deals with the question of deductibility as an ordinary and necessary business expense of payments made by the appellants, wholesale liquor dealers in the State of Georgia, to the former State Revenue Commissioner, T. V. Williams.