Court of Appeals for the Fifth Circuit

Aronov Construction Company, Inc. v. United States

14 A.F.T.R.2d (RIA) 5903 · 1964 U.S. App. LEXIS 3933 · 338 F.2d 337

November 9, 1964 · Docket 21191

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Opinion

PER CURIAM:

The appellant sought recovery of a tax refund paid as the result of a determination that payments which it claimed were interest on money borrowed from its stockholders were to be regarded as dividends on invested capital. The district court decided against the appellant. Aronov Construction Co. v. United States, D.C., 223 F.Supp. 175175 .. We are not persuaded of error in the district court’s decision and its judgment is

Affirmed.