COMMISSIONER OF INTERNAL REVENUE v. COKE

No. 14064.

201 F.2d 742 (1953)

COMMISSIONER OF INTERNAL REVENUE v. COKE.

United States Court of Appeals Fifth Circuit.

February 6, 1953.


Attorney(s) appearing for the Case

George F. Lynch, A. F. Prescott, Alonzo W. Watson, Sp. Assts. to Atty. Gen., Ellis N. Slack, Acting Asst. Atty. Gen., Mason B. Leming, Acting Chief Counsel, Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for petitioner.

John N. Jackson, Dallas, Tex., for respondent.

Before HUTCHESON, Chief Judge, and STRUM and RIVES, Circuit Judges.


PER CURIAM.

This appeal from a decision of the Tax Court1 involves income taxes for the calendar year 1945.

It presents the single question whether, as the taxpayer claimed and the Tax Court in part found, legal and other expenses incurred in that year were deductible under Section 23(a)(2), I.R.C., 26 U.S.C.A.

The commissioner insisting that the expenditures in their entirety constituted a part of the cost of the property...

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