# RJ Reynolds Tobacco Company v. United States

> United States Court of Claims · April 3, 1957 · 149 F. Supp. 889

URL: https://www.frixlaw.com/law-library/cases/9692841

## Case

- **Full name:** R. J. REYNOLDS TOBACCO COMPANY v. the UNITED STATES
- **Court:** United States Court of Claims
- **Decided:** April 3, 1957
- **Citations:** 149 F. Supp. 889
- **Precedential status:** Published
- **Opinion:** Concurrence by Whitaker
- **Judges:** Jones, Littleton, Whitaker, Madden, Laramore
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9692841

## Opinion text

WHITAKER, Judge
(concurring).
I agree that the payments to employees under thé plan of the bylaw are not deductible as compensation for services rendered, because the payments were made in proportion to stock ownership and not in relation to the value of services rendered.
I would not decide the question of reasonableness.
JONES, Chief Judge, joins in the foregoing concurring opinion.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9692841. Public record. Not legal advice.