WEISS v. WIENER

Nos. 482 and 483.

279 U.S. 333 (1929)

WEISS, COLLECTOR OF INTERNAL REVENUE, v. WIENER. ROUTZAHN, COLLECTOR OF INTERNAL REVENUE, v. SAME.

Supreme Court of United States.

Decided April 22, 1929.


Attorney(s) appearing for the Case

Mr. T.H. Lewis, Jr., with whom Attorney General Mitchell, Assistant Attorney General Willebrandt, and Messrs. Clarence M. Charest, General Counsel, Bureau of Internal Revenue, and Millar E. McGilchrist, Special Assistant to the Attorney General, were on the brief, for petitioners.

Messrs. Edward W. Browse and James S.Y. Ivins for respondent.

Messrs. Herman A. Fischer, Jr., and E. Barrett Prettyman, on behalf of The Brevoort Hotel Company, filed a brief as amici curiae by special leave of Court.


MR. JUSTICE HOLMES delivered the opinion of the Court.

These are suits brought by Wiener, the respondent, to recover amounts that he says should have been allowed as deductions from his income taxes but that were disallowed. The petitioners, the defendants, prevailed in the District Court, 17 F.2d 650; but the judgment was reversed by the Circuit Court of Appeals, 27 F.2d 200, and a writ of certiorari...

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