GENTRY v. UNITED STATES

No. 450-57.

283 F.2d 702 (1960)

Jefferson R. GENTRY v. UNITED STATES.

United States Court of Claims.

November 2, 1960.


Attorney(s) appearing for the Case

Carl F. Bauersfeld, Washington, D. C., for plaintiff. Robert Ash, Charles H. Burton and Ash, Bauersfeld & Burton, Washington, D. C., on the brief.

Robert Livingston, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. James P. Garland and Myron C. Baum, Washington, D. C., on the brief.


MADDEN, Judge.

The plaintiff, in his income tax return for the year 1951, took a deduction of $4,011.98 from his income. The Commissioner of Internal Revenue disallowed the deduction and required the plaintiff to pay the additional amount of tax resulting from the disallowance. The plaintiff filed a claim for refund, which claim was denied. He brings this suit for the recovery of the additional taxes.

The plaintiff owned a house in Florida. He married a wife...

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