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WILCOX v. COMMISSIONER OF INTERNAL REVENUE

Nos. 8633, 8634.

119 F.2d 899 (1941)

WILCOX v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 6, 1941.

Attorney(s) appearing for the Case

Erwin R. Effler, of Toledo, Ohio, (H. A. Mihills, of Washington, D. C., on the brief), for petitioner.

William L. Cary, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and John A. Gage, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SIMONS, ALLEN, and MARTIN, Circuit Judges.

ALLEN, Circuit Judge.

These consolidated cases arise upon petition to review a decision of the Board of Tax Appeals which sustained the Commissioner of Internal Revenue in a determination of deficiencies in income tax of $3,053.77 and $3,561.19 against the taxpayer for the taxable years 1935 and 1937 respectively. Petitioner's decedent, Florence Scott Libbey, had claimed certain amounts as deductions for necessary business expenses incurred in the management of her...

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