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ROBERTS FILTER MFG. CO. v. COMMISSIONER OF INTERNAL REV.

No. 9680.

174 F.2d 79 (1949)

ROBERTS FILTER MFG. CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided March 25, 1949.

Attorney(s) appearing for the Case

David Stock, of New York City (Leonard J. Schwartz and Fox, Rothschild, O'Brien & Frankel, both of Philadelphia, Pa., and E. Wallace Chadwick, of Chester, Pa., on the brief), for petitioner.

Harry Baum, of Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., and George A. Stinson, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before MARIS, GOODRICH and O'CONNELL, Circuit Judges.

O'CONNELL, Circuit Judge.

With four judges dissenting, the Tax Court has upheld the disallowance by the Commissioner of a $40,000 deduction claimed by petitioner in its 1941 tax return as "extra compensation." 1948, 10 T.C. 26. Petitioner here urges that the deduction was authorized by the "ordinary and necessary expenses" provision of section 23 of the Internal Revenue Code, 26 U.S.C.A. § 23(a).1<...

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