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COPLON v. COMMISSIONER OF INTERNAL REVENUE

No. 13959.

277 F.2d 534 (1960)

Earl M. COPLON and Mollie M. Coplon, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

April 25, 1960.

Attorney(s) appearing for the Case

Roger K. Powell, Columbus, Ohio (Roger K. Powell, Columbus, Ohio, on the brief), for petitioners.

Sharon L. King, Washington, D. C. (Charles K. Rice, Lee A. Jackson, Robert N. Anderson and Sharon L. King, Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before THORNTON, BOYD and O'SULLIVAN, District Judges.

PER CURIAM.

Petitioners, husband and wife, deducted on their 1954 joint income tax return the sum of $4,755.61, claiming that such expenditures were "ordinary and necessary expenses paid or incurred during the taxable year" in carrying on the trade or business of Earl Coplon. The Commissioner of Internal Revenue disallowed the claimed deduction, asserting that the expenditures were not deductible under the provisions of Section 162 of the Internal Revenue Code of...

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