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REVERE RACING ASSOCIATION v. SCANLON

No. 5096.

232 F.2d 816 (1956)

REVERE RACING ASSOCIATION, Inc., Plaintiff, Appellant, v. Thomas E. SCANLON, District Director of Internal Revenue, Defendant, Appellee.

United States Court of Appeals First Circuit.

Decided May 9, 1956.

Attorney(s) appearing for the Case

Louis L. Lobel, Boston, Mass., with whom James N. Gabriel, Boston, Mass., was on the brief, for appellant.

David O. Walter, Atty., Dept. of Justice, Washington, D. C., with whom Charles K. Rice, Acting Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Attys., Department of Justice, Washington, D. C., and Anthony Julian, U. S. Atty., and Arthur I. Weinberg, Asst. U. S. Atty., Boston, Mass., were on the brief, for appellee.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.

HARTIGAN, Circuit Judge.

This case presents the question: Whether the taxpayer may recover an alleged overpayment of income taxes for the fiscal year ending April 30, 1951, wherein the taxpayer was denied a deduction of certain expenditures under § 23(a) (1) (A)1 of the Internal Revenue Code of 1939, 26 U.S.C.A., said expenditures having been made to persuade a majority of voters to vote in the affirmative on the question: "Shall...

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