Volume 68
Private Law 83–1000
For the relief of the J. A. Vance Company.
Approved September 3, 1954
Statutory text
AN ACT
For the relief of the J. A. Vance Company.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That the Secretary
J. A. Vance Co.
of the Treasury is authorized and directed to pay, out of any money in the Treasury not otherwise appropriated, to the J. A. Vance Company, Winston-Salem, North Carolina, the sum of $7,368.67. The payment of such sum shall be in full settlement of all claims of such company against the United States for refund of the Federal income taxes which it was required to pay for the taxable year 1944 as a result of the refusal of the Treasury Department to allow, as a deduction from gross income under section 23 (p) of the Internal Revenue Code,
the contribution made by such company to its profit-sharing employees trust for such taxable year: Provided, That no part of the amount appropriated in this Act shall be paid or delivered to or received by any agent or attorney on account of services rendered in connection with this claim, and the same shall be unlawful, any contract to the contrary notwithstanding. Any person violating the provisions of this Act shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in any sum not exceeding $1,000.
Approved September 3, 1954.