George D. PATTERSON, District Director of Internal Revenue, Appellant,
v.
J. C. THOMAS and Martha Thomas, Appellees.
United States Court of Appeals Fifth Circuit.https://leagle.com/images/logo.png
March 16, 1961.
Rehearing Denied April 12, 1961.
Attorney(s) appearing for the Case
Norman H. Wolfe, Lee A. Jackson, Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., W. L. Longshore, U. S. Atty., Birmingham, Ala., Howard A. Heffron, Acting Asst. Atty. Gen., I. Henry Kutz, Atty., Dept. of Justice, Washington, D. C., M. L. Tanner, Asst. U. S. Atty., Birmingham, Ala., for appellant.
John W. Gillon, Ira L. Burleson, Ralph B. Tate, Birmingham, Ala., for appellees.
Before RIVES, BROWN and WISDOM, Circuit Judges.
United States Court of Appeals Fifth Circuit.
RIVES, Circuit Judge.
The District Director appeals from a determination by the district court1 that amounts paid by the taxpayer's employer to a hotel and a travel agency for accommodations, meals, and a sight-seeing trip for the taxpayer and his wife did not constitute gross income to the taxpayer; or, if they did, then such amounts, together with expenditures for which the taxpayer was reimbursed by his employer, were deductible by...
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