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FREEDMAN v. C. I. R.

No. 19192.

301 F.2d 359 (1962)

Julian D. FREEDMAN and Sylvia S. Freedman, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

Rehearing Denied June 15, 1962.

Attorney(s) appearing for the Case

Max M. Cuba, Cuba, Harper & Cuba, Atlanta, Ga., for petitioners.

Crane C. Nauser, Chief Counsel, Glen E. Hardy, Atty., Internal Revenue Service, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., Lee A. Jackson, Robert N. Anderson, Donald P. Horwitz, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before CAMERON and BELL, Circuit Judges and CARSWELL, District Judge.

BELL, Circuit Judge.

The question presented by this appeal is whether the expense of settling a personal injury suit arising out of an accident which occurred while taxpayer was en route from his place of employment to a place of business in which he was a fifty percent partner is deductible as an ordinary and necessary business expense within the purview of § 162(a) of the Internal Revenue Code of 1954.1 And, appellants assert, this...

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