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MISSISSIPPI RIVER FUEL CORPORATION v. KOEHLER

No. 10341.

164 F.Supp. 844 (1958)

MISSISSIPPI RIVER FUEL CORPORATION, a corporation, Plaintiff, v. Gustave F. KOEHLER, Defendant.

United States District Court E. D. Missouri, E. D.

February 5, 1958.

Attorney(s) appearing for the Case

William A. Dougherty, New York City, Christian B. Peper, St. Louis, Mo., for plaintiff.

Jerome Fink, Tax Division, Dept. of Justice, Washington, D. C., Wayne H. Bigler, Jr., Asst. U. S. Atty., St. Louis, Mo., for defendant.

HARPER, District Judge.

This is a suit for the refund of Federal income taxes for the years 1951 and 1952. There are two issues involved. The first concerns the deductibility of plaintiff's contributions to a trust in 1951 and 1952, and the second the alleged abandonment of an oil gathering line in 1952. Section 23 of the Internal Revenue Code of 1939, as amended (hereinafter referred to as Section 23), 26 U.S.C.A. § 23, sets out certain deductions which are...

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