1. Home
  2. Browse Decisions
  3. F.2d
  4. 289 F.2d
  5. 289 F.2d 444 (1961)
 

WOOLRICH WOOLEN MILLS v. UNITED STATES

No. 13331.

289 F.2d 444 (1961)

WOOLRICH WOOLEN MILLS v. UNITED STATES of America, Appellant.

United States Court of Appeals Third Circuit.

Decided April 19, 1961.

Attorney(s) appearing for the Case

David O. Walter, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., Daniel H. Jenkins, U. S. Atty., William D. Morgan Asst. U. S. Atty., Scranton, Pa., on the brief), for appellant.

William J. Madden, Jr., Harrisburg, Pa. (William J. Madden, Jr., Harrisburg, Pa., on the brief), for appellee.

Before BIGGS, Chief Judge, and McLAUGHLIN and KALODNER, Circuit Judges.

KALODNER, Circuit Judge.

Is the cost of construction of a filtration plant for treatment of waste from a woolen mill made mandatory by a State anti-pollution law deductible as an ordinary and necessary business expense under Section 23(a) (1) (A) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(a) (1) (A)?

That is the primary question presented by this appeal from the judgment of the District Court for the Middle District of Pennsylvania which answered...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases