LITTLE v. C. I. R.

No. 5536.

273 F.2d 746 (1960)

Royal LITTLE et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

Decided January 15, 1960.


Attorney(s) appearing for the Case

Walter F. Gibbons, Providence, R. I., Armstrong, Gibbons & Lodge, Providence, R. I., on the brief, for petitioners.

David O. Walter, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., on the brief, for respondent.

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


HARTIGAN, Circuit Judge.

This is a petition for review of a decision of the Tax Court of the United States, 31 T.C. 607, which determined a deficiency in income tax against the petitioners.

Petitioners Royal Little and Augusta W. E. Little are husband and wife who filed a joint return for the calendar year 1950. The sole concern on review is the Tax Court's determination in respect to a deduction claimed by petitioners for a...

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