CONSOLIDATED APPAREL CO.
v.
COMMISSIONER OF INTERNAL REVENUE.
United States Court of Appeals, Seventh Circuit.https://leagle.com/images/logo.png
October 23, 1953.
October 23, 1953.
Attorney(s) appearing for the Case
Joseph E. Rapkin, Maurice Weinstein, Milwaukee, Wis. (Fairchild, Foley & Sammond, Milwaukee, Wis. of counsel), for petitioner.
H. Brian Holland, Asst. Atty. Gen., George F. Lynch, Ellis N. Slack, Hilbert P. Zarky, I. Henry Kutz, Sp. Assts. to the Atty. Gen., Washington, D. C., for respondent.
Before DUFFY, FINNEGAN and LINDLEY, Circuit Judges.
United States Court of Appeals, Seventh Circuit.
LINDLEY, Circuit Judge.
The Tax Court, in 17 T.C. 1570, approved the refusal of the Commissioner to allow as deductions annual rentals paid by the taxpayer in each of the taxable years 1945 and 1946 in excess of $22,500, on the ground that nothing over and above that amount was "required" to be paid, as provided by Section 23(a) (1) (A) of the Internal Revenue Code, 26 U.S.C.A. It held also that $37,500, plus the amounts placed in the...
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