BORNSTEIN v. C. I. R.

No. 6302.

334 F.2d 779 (1964)

Samuel BORNSTEIN et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

June 23, 1964.


Attorney(s) appearing for the Case

John M. Doukas, Boston, Mass., with whom Maloney, Williams, Baer & Doukas, Boston, Mass., was on brief, for petitioners.

David I. Granger, Atty., Dept. of Justice, with whom Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and David O. Walter, Attys., Dept. of Justice, were on brief, for respondent.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.


ALDRICH, Circuit Judge.

This is another of the Eli Livingstone tax deduction enterprises that have been translated by the courts into deduct now and pay later. The facts are set forth in detail in the Tax Court's opinion, 22 CCH Tax Ct.Mem. 1489 (1963), and do not need repeating except to the extent that they differ from Livingstone situations earlier considered. See, e. g., Goodstein v. Commissioner, 1 Cir., 1959, 267 F.2d 127; Miles...

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