DIXIE MACHINE WELDING & METAL WORKS, INC. v. UNITED STATES

No. 19834.

315 F.2d 439 (1963)

DIXIE MACHINE WELDING & METAL WORKS, INC., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

March 21, 1963.


Attorney(s) appearing for the Case

Rene H. Himel, Jr., H. Paul Simon, Eberhard P. Deutsch, Deutsch, Kerrigan & Stiles, New Orleans, La., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, Lee A. Jackson, Ralph A. Muoio, Attys., Washington, D. C., Louis A. LaCour, U. S. Atty., Peter E. Duffy, Asst. U. S. Atty., New Orleans, La., for appellee.

Before RIVES, Circuit Judge, and BOOTLE and WEST, District Judges.


BOOTLE, District Judge.

Is it the province of the Internal Revenue Service to set itself up as a censor of business ethics? Were that, thus broadly stated, the question for decision, much of appellant's argument, by brief and orally, would be unanswerable. That argument supported by numerous decisions and law review articles proceeds something like this: "Moral turpitude is not a touchstone of taxability."1 The disallowance of deductions...

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