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CHESTER DISTRIBUTING CO. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 10178, 10179.

184 F.2d 514 (1950)

CHESTER DISTRIBUTING CO., Inc. v. COMMISSIONER OF INTERNAL REVENUE. COOPER v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided October 10, 1950.

Attorney(s) appearing for the Case

John C. Ristine, Washington, D. C. (Maude Ellen White, Washington, D. C., Miller & Chevalier, Washington, D. C., on the brief), for petitioners.

Edward J. P. Zimmerman, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, A. F. Prescott, Special Assistant to the Attorney General, on the brief), for appellee.

Before ALBERT LEE STEPHENS, GOODRICH and STALEY, Circuit Judges.

PER CURIAM.

In these appeals the taxpayers complain of the failure of the Tax Court to allow the amounts claimed as deductions for ordinary and necessary business expenses for the tax years in question. Int. Rev.Code, § 23(a) (1) (A), 26 U.S.C.A. § 23(a) (1) (A). The individual appellant is an officer and chief salesman of the corporate defendant, a beer distributor. The Tax Court allowed some of the amounts claimed, but not, according to the taxpayers,...

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