COMMISSIONER OF INTERNAL REVENUE v. DOAK

No. 7150.

234 F.2d 704 (1956)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Everett and Mary C. DOAK, Respondents.

United States Court of Appeals Fourth Circuit.

Decided June 5, 1956.


Attorney(s) appearing for the Case

Walter R. Gelles, Atty., Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attys., Department of Justice, Washington, D. C., on brief), for petitioner.

Charles W. Merritt, New York City, for respondents.

Before PARKER, Chief Judge, DOBIE, Circuit Judge, and HARRY E. WATKINS, District Judge.


DOBIE, Circuit Judge.

This is a petition to review a decision of the Tax Court of the United States deciding that the expenses of operating a hotel should be computed without eliminating portions of depreciation, cost of food, and cost of heat and light, to represent the cost of meals and lodging furnished to an owner-operator of a hotel who lodged and ate in the hotel not for his own personal convenience but because it was necessary in connection with the operation...

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