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GEO. J. HAENN v. COMMISSIONER OF INTERNAL REVENUE

No. 8762.

147 F.2d 682 (1945)

GEO. J. HAENN, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided February 14, 1945.

Attorney(s) appearing for the Case

Edward J. Mingey, of Philadelphia, Pa., for petitioner.

Harry Baum, of Washington, D. C. (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 and GOODRICH, Circuit Judges, and BARD, District Judge.

PER CURIAM.

The only question involved in the case is whether certain expenditures should be allowed as deductions from income of taxpayer, on the ground that they constituted ordinary and necessary business expenses within the meaning of sec. 23(a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 23(a). The question is one of fact (Com'r v. Heininger, 320 U.S. 467, 475, 64 S.Ct. 249); and the finding of the Tax Court...

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