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LENTIN v. COMMISSIONER OF INTERNAL REVENUE

No. 11401.

226 F.2d 695 (1955)

Julian LENTIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

October 14, 1955.

Attorney(s) appearing for the Case

Henry H. Koven, Paul Homer, Howard R. Koven, Charles N. Salzman, Chicago, Ill., for petitioner.

H. Brian Holland, Asst. Atty. Gen., David O. Walter, Ellis N. Slack, Joseph F. Goetten, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before DUFFY, Chief Judge, and MAJOR and SWAIM, Circuit Judges.

SWAIM, Circuit Judge.

The petitioner, Julian Lentin, seeks a review of the decision of the Tax Court of the United States, 23 T.C. 112, which held that petitioner was not entitled to the deduction of $34,985.94 which petitioner claimed in his income tax report for the year 1946 as an "ordinary and necessary" expense incurred in carrying on his business during that year.

The amount claimed was paid by the petitioner to satisfy...

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