VAN ZANDT v. C. I. R.

No. 21233.

341 F.2d 440 (1965)

I. L. VAN ZANDT and Ruth B. Van Zandt, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

February 12, 1965.


Attorney(s) appearing for the Case

R. B. Cannon, Fort Worth, Tex. (Weeks, Bird, Cannon & Appleman, Fort Worth, Tex., of counsel), for appellants.

Crombie J. D. Garrett, Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Dept. of Justice, Shelson D. Cohen, Chief Counsel, IRS, H. S. Vandervort, Atty., IRS, Gilbert E. Andrews and Frederick E. Youngman, Attys., Dept. of Justice, Washington, D.C., for respondent.

Before TUTTLE, Chief Judge, and BROWN and GEWIN, Circuit Judges.


TUTTLE, Chief Judge:

The taxpayers, Dr. Van Zandt and his wife who filed joint income tax returns for the years 1958 and 1959, seek a review of a decision of the Tax Court which denied them the right to deduct from their gross income for the two years in question amounts paid them as rent on the doctor's offices to two trusts set up by the taxpayers for the benefit of their two children. The facts are stipulated.

On April 29, 1957, Dr. Van Zandt was engaged...

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