MILLER MFG. CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 5353.

149 F.2d 421 (1945)

MILLER MFG. CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

May 2, 1945.


Attorney(s) appearing for the Case

Collins Denny, Jr., of Richmond, Va. (R. E. Cabell, Cabell & Cabell, and Denny, Valentine & Davenport, all of Richmond, Va., on the brief), for petitioner.

Fred E. Youngman, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before PARKER, SOPER and DOBIE, Circuit Judges.


DOBIE, Circuit Judge.

Section 23(a) (1) (A) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 23(a) (1) (A), reads:

"Sec. 23. Deductions from gross income.

"In computing net income there shall be allowed as deductions:

"(a) Expenses.

"(1) Trade or business expenses.

"(A) In general. All the ordinary and necessary expenses paid or incurred during the taxable year in carrying...

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