BLACKMER v. COMMISSIONER OF INTERNAL REVENUE

No. 224.

70 F.2d 255 (1934)

BLACKMER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

April 2, 1934.


Attorney(s) appearing for the Case

Kurz & Kurz, of New York City (Meyer Kurz and Charles H. Tuttle, both of New York City, of counsel), for petitioner.

Sewall Key and Francis H. Horan, Sp. Assts. to Atty. Gen., for respondent.

Paul N. Turner, of New York City, for Actors' Equity Ass'n, amicus curiæ.

Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.


MANTON, Circuit Judge.

Petitioner, an actor, deducted from his income tax in his report for the year 1927, a sum expended for entertainment and publicity expenses amounting to $1,687.10, which was disallowed by the respondent, and a deficiency of $50.61 was assessed. The Board of Tax Appeals affirmed this determination.

The question presented is whether the expenses incurred have been proved, and whether they were...

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