DENNEHY v. C. I. R.

No. 14805.

309 F.2d 149 (1962)

Thomas P. DENNEHY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

October 17, 1962.


Attorney(s) appearing for the Case

John Ligtenberg, Chicago, Ill., Thomas P. Dennehy, pro se, Cleveland, Ohio, on brief, for petitioner.

Frank I. Michelman, Department of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Alan D. Pekelner, Attorneys, Department of Justice, Washington, D. C., on brief, for respondent.

Before CECIL, Chief Judge, and BOYD and PECK, District Judges.


ORDER

While technically presenting issues concerning the petitioning taxpayer's right to a refund for the year in question (1955) and the propriety of a deficiency assessed by the Commissioner of Internal Revenue for the same year, the single question submitted by this appeal from the Tax Court is whether the taxpayer, a university mathematics instructor, may deduct expenses he incurred in European travel during his "sabbatical summer" as an "ordinary and necessary...

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