CORRIGAN v. COMMISSIONER OF INTERNAL REVENUE

No. 9979.

155 F.2d 164 (1946)

CORRIGAN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

April 5, 1946.


Attorney(s) appearing for the Case

Robert W. Wheeler, of Cleveland, Ohio (John T. Scott and Robert W. Wheeler, both of Cleveland, Ohio, on the brief), for petitioner.

Harry Baum, of Washington, D. C. (Sewall Key, J. Louis Monarch, and Helen Goodner, all of Washington, D. C., on the brief), for respondent.

Before SIMONS, ALLEN and MILLER, Circuit Judges.


ALLEN, Circuit Judge.

The controlling question presented by this petition to review a decision of the Tax Court is the deductibility under § 23 (a) and § 24(a) (5) of the Revenue Acts of 1936 and 1938, 26 U.S.C.A.Int.Rev.Acts, pages 827, 831, 1011, 1016, and the Internal Revenue Code as amended by the Revenue Act of 1942, 26 U.S.C.A.Int.Rev.Code, §§ 23(a), 24(a) (5), of the expenses of administering a...

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