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DEVEREAUX v. C.I.R.

No. 13407.

292 F.2d 637 (1961)

Evelyn and John Paul DEVEREAUX, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided June 19, 1961.

Attorney(s) appearing for the Case

John Paul Devereaux, College, Pa., petitioner, pro se.

Charles B. E. Freeman, Washington, D. C., (Abbott M. Sellers, Acting Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Attys., Department of Justice, Washington, D. C., on the brief), for respondent.

Before KALODNER, STALEY and FORMAN, Circuit Judges.

KALODNER, Circuit Judge.

The petitioners, husband and wife, filed this petition to review the decision of the Tax Court,1 which determined statutory deficiencies2 in their income tax for the years 1955 and 1956.

The single issue involved is the correctness of the underlying determination that the petitioners were not entitled to deductions, pursuant to Section 162(a) of the Internal Revenue Code of...

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