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MISSOURI-KANSAS PIPE LINE CO. v. COMMISSIONER OF INT. REV.

No. 8681.

148 F.2d 460 (1945)

MISSOURI-KANSAS PIPE LINE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided March 9, 1945.

Attorney(s) appearing for the Case

Francis D. Higson, of New York City, for petitioner.

Hilbert P. Zarky, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, and J. Louis Monarch, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before GOODRICH and McALLISTER, Circuit Judges and GIBSON, District Judge.

GOODRICH, Circuit Judge.

The taxpayer, Missouri-Kansas Pipe Line Company, referred to hereinafter as Mo-Kan, seeks a review in this Court of the action of the Tax Court upholding certain items of the Commissioner's assessment for the year 1940. There are six items, five of which are claims for deduction as ordinary and necessary expenses of the business. Internal Revenue Code (1940) § 23(a), 26 U.S.C.A. Internal Revenue...

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