Case Name: ARONOV CONSTRUCTION COMPANY, Inc., Appellant, v. UNITED STATES of America, Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1964-11-09
Citations: 338 F.2d 337
Docket Number: No. 21191
Parties: ARONOV CONSTRUCTION COMPANY, Inc., Appellant, v. UNITED STATES of America, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 338
Pages: 337–337

Head Matter:
ARONOV CONSTRUCTION COMPANY, Inc., Appellant, v. UNITED STATES of America, Appellee.
No. 21191.
United States Court of Appeals Fifth Circuit.
Nov. 9, 1964.
Hugh F. Culverhouse, John C. Cunningham, Jr., Jacksonville, Fla. for appellant.
Edward Shillingburg, Atty., Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., Ben Hardeman, U. S. Atty., Montgomery, Ala., Lee A. Jackson, Harry Baum, Edward B. Greensfelder, Jr., Attys., Dept. of Justice, Washington, D. C., Rodney R. Steele, Asst. U. S. Atty., of counsel, for appellee.
Before TUTTLE, Chief Judge, and JONES and GEWIN, Circuit Judges.

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. 175. We are not persuaded of error in the district court's decision and its judgment is
Affirmed.