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PROTZMANN v. C. I. R.

No. 5581.

276 F.2d 684 (1960)

Henry PROTZMANN et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

April 8, 1960.

Attorney(s) appearing for the Case

Bertram H. Loewenberg, Boston, Mass., with whom Walter Powers, Robert S. Jones and Sherburne, Powers & Needham, Boston, Mass., were on brief, for petitioners.

Rita E. Hauser, Atty., Department of Justice, with whom Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and I. Henry Kutz, Attys., Department of Justice, Washington, D. C., were on 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, 1959 T. C. Memo. No. 105, which determined a deficiency in income tax against the petitioners.

The petitioners are Henry Protzmann (hereinafter referred to as petitioner) and the estate of Helga K. Protzmann, the deceased wife of Henry Protzmann. Henry and Helga Protzmann filed a joint return for the year 1948. Petitioner claimed a deduction of $38,370...

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