voting strength, in violation of the Voting Rights Act and the Fourteenth and Fif- teenth Amendments, and Board of School Commissioners appealed. The Court of Ap- peals, James C. Hill, Circuit Judge, held that a District Court's findings were not clearly erroneous. Affirmed. 1. Elections e=12 A racial vote

r- vices. The United States Tax Court found that amounts paid as compensation for two taxable years were in part unreasonable. Taxpayers appealed. The Court of Ap- peals, Wisdom, Circuit Judge, held that finding that compensation paid to individu- als in part constituted a dividend, rather than compensation for