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LAMONT v. C. I. R.

No. 21, Docket 28902.

339 F.2d 377 (1964)

Corliss LAMONT and Margaret I. Lamont, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided December 17, 1964.

Attorney(s) appearing for the Case

Isidore R. Tucker, New York City, for petitioners.

Robert A. Bernstein, David O. Walter, Attys., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and David A. Bernstein, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before LUMBARD, Chief Judge, and HAYS and ANDERSON, Circuit Judges.

LUMBARD, Chief Judge:

At issue in this petition are tax deductions claimed by taxpayer Corliss Lamont1 as losses from his professional activities in the taxable year 1957. The Tax Court of the United States, Withey, J., disallowed the deductions, and upheld the Commissioner's assessment of a $5,286.84 deficiency in taxpayer's income taxes for that year. It found that Lamont's activities as a teacher, writer, publisher, and lecturer were...

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