SAMMONS v. COMMISSIONER OF INTERNAL REVENUE

Nos. 9872, 9873.

177 F.2d 837 (1949)

SAMMONS v. COMMISSIONER OF INTERNAL REVENUE (two cases).

United States Court of Appeals Seventh Circuit.

November 10, 1949.


Attorney(s) appearing for the Case

Lloyd M. McBride, Chicago, Ill. (McBride & Baker, Chicago, Ill., of counsel), for petitioner.

Theron L. Caudle, Asst. Atty. Gen., Irving I. Axelrad, Asst. to Asst. Atty. Gen., U. S. Department of Justice, Ellis N. Slack, A. F. Prescott, Fred E. Youngman, Sp. Assts. to Atty. Gen., for respondent.

Before MAJOR, Chief Judge, KERNER and LINDLEY, Circuit Judges.


KERNER, Circuit Judge.

Taxpayers petition to review decisions of the Tax Court denying their claims to deduct an item of $95,000 or some part thereof as cost of material used in the publication of a reference book. The controversy arises in connection with the computation of their distributive shares of partnership income for the year 1943.

The facts were largely stipulated and, with the exception of certain testimony of one petitioner on hearing inconsistent...

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