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WILES v. UNITED STATES

Nos. 6841, 6842.

312 F.2d 574 (1962)

Richard E. WILES, Jr., and Constance K. Wiles, Appellants, v. UNITED STATES of America, Appellee. Brooks C. NOAH and Mary Ann Noah, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Tenth Circuit.

December 6, 1962.

Attorney(s) appearing for the Case

Elmer B. Hodges, Kansas City, Mo. (John K. Dear, Kansas City, Kan., and John H. Foard, Kansas City, Mo., on brief), for appellants.

Abbott M. Sellers, Washington, D. C., (John B. Jones, Jr., Lee A. Jackson, David O. Walter and Ralph A. Muoio, Washington, D. C., on brief), for appellee.

Before MURRAH, Chief Judge, and BREITENSTEIN and HILL, Circuit Judges.

MURRAH, Chief Judge.

This is a joint appeal from a judgment of the District Court on a jury verdict, denying recoupment of the taxes paid on amounts expended for the purpose of carrying on appellant-taxpayers' alleged trade or business, during the years 1953 and 1954. The disallowed deductions were claimed under Section 162(a) and 167(a) of 26 U.S.C.,1 for travel expenses and depreciation incurred in the asserted business of "seeking out...

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