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FALSTAFF BEER, INC. v. C.I.R.

No. 19935.

322 F.2d 744 (1963)

FALSTAFF BEER, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied December 27, 1963.

Attorney(s) appearing for the Case

Fred Woodley, San Antonio, Tex., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., William A. Friedlander, Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Crane C. Hauser, Chief Counsel, C. Owen Johnson, Atty., I.R.S., Washington, D. C., for appellee.

Before HUTCHESON, BROWN and WISDOM, Circuit Judges.

WISDOM, Circuit Judge.

The question for decision is whether, under Section 162 of the Internal Revenue Code of 1954, 26 U.S.C.A. (1958) § 162,1 certain payments made by a beer distributor to its predecessor in the business are deductible as "ordinary and necessary expenses paid or incurred during the taxable year in carrying on [the taxpayer's] business".

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