LONG v. C. I. R.

No. 16335.

277 F.2d 239 (1960)

Charles D. LONG and Gertrude G. Long, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

April 13, 1960.


Attorney(s) appearing for the Case

Milton Yawitz, St. Louis, Mo., for petitioner.

Chas. B. E. Freeman, Atty., Tax Division, Dept. of Justice, Washington, D. C., for respondent.

Before GARDNER, VOGEL and VAN OOSTERHOUT, Circuit Judges.


GARDNER, Circuit Judge.

This matter is before us on petition to review a decision of the Tax Court which disallowed certain expenditures claimed by taxpayers as ordinary and necessary business expenses. The wife has been joined solely by reason of her being a party to the joint return and hereinafter Charles D. Long will be referred to as petitioner or taxpayer. The income tax transaction involved is for the year 1953.

At all times pertinent to the issues...

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