SEASONGOOD v. COMMISSIONER OF INTERNAL REVENUE

No. 12385.

227 F.2d 907 (1955)

Murray SEASONGOOD and Agnes Seasongood, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

December 14, 1955.


Attorney(s) appearing for the Case

Murray Seasongood and James D. Long, Cincinnati, Ohio, for petitioners.

Karl Schmeidler, Washington, D. C., H. Brian Holland, Ellis N. Slack, Lee A. Jackson, Washington, D. C., on brief, for respondent.

Before SIMONS, Chief Judge, and McALLISTER and MILLER, Circuit Judges.


SIMONS, Chief Judge.

The petitioners are husband and wife and the present review involves the disallowance by the Commissioner of deductions taken in their individual income tax return for 1946 and 1947 and in their joint income tax returns for 1948 and 1949. The deductions taken by the taxpayers were for contributions made in the tax years to the Hamilton County Good Government League, which the petitioners contend were allowable under the provisions of §§...

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