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LEVY v. COMMISSIONER OF INTERNAL REVENUE

No. 14691.

212 F.2d 552 (1954)

LEVY et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Fifth Circuit.

May 6, 1954.

Attorney(s) appearing for the Case

R. D. Maxwell, Jr., David S. Batcheller, Smathers, Thompson, Maxwell & Dyer, Miami, Fla., for appellants.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Kenneth W. Gemmill, Acting Chief Counsel, John M. Morawski, Sp. Atty., Robert N. Anderson, Alonzo W. Watson, Jr., Sp. Asst. Attys. Gen., Washington, D. C., for appellee.

Before HUTCHESON, Chief Judge, and HOLMES and BORAH, Circuit Judges.

HOLMES, Circuit Judge.

This appeal is from a decision of the Tax Court, disallowing a deduction claimed by petitioners, Arnold Levy and his wife Louise B. Levy, in their income tax for the year 1946. The petitioners were partners in an antique furniture and jewelry business in Miami Beach, Florida, where they had occupied the same building since 1929, when it was erected especially for them by the owner, Calvin Bentley, under whom they held by virtue of successive...

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