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RUDOLPH v. UNITED STATES

No. 396.

370 U.S. 269 (1962)

RUDOLPH ET UX. v. UNITED STATES.

Supreme Court of United States.

Decided June 18, 1962.

Attorney(s) appearing for the Case

Richard A. Freling argued the cause for petitioners. With him on the briefs was Felix Atwood.

John B. Jones, Jr. argued the cause for the United States. With him on the briefs were Solicitor General Cox, Assistant Attorney General Oberdorfer, Wayne G. Barnett, I. Henry Kutz and Norman H. Wolfe.

Charles W. Merritt filed a brief for the American Hotel Association, as amicus curiae, urging reversal.

PER CURIAM.

The petition for certiorari in this case was granted because it was thought to present important questions involving the definition of "income" and "ordinary and necessary" business expenses under the Internal Revenue Code. 368 U.S. 913. An insurance company provided a trip from its home office in Dallas, Texas, to New York City for a group of its agents and their wives. Rudolph and his wife were among the beneficiaries...

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