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DUKEHART-HUGHES TRACTOR & EQUIPMENT CO. v. UNITED STATES

No. 534-59.

341 F.2d 613 (1965)

DUKEHART-HUGHES TRACTOR & EQUIPMENT CO., Inc., a Corporation, v. The UNITED STATES.

United States Court of Claims.

February 19, 1965.

Attorney(s) appearing for the Case

James F. Swift, Des Moines, Iowa, for plaintiff. James F. Swift, Jr., Des Moines, Iowa, of counsel.

David D. Rosenstein, Washington, D. C., with whom was Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., for defendant. C. Moxley Featherston, Lyle M. Turner and Philip R. Miller, Washington, D. C., were on the brief.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS and COLLINS, Judges.

COWEN, Chief Judge (delivered the opinion of the court):

This is a suit for refund of corporate income taxes, plus interest, arising out of the disallowance by the Commissioner of Internal Revenue of certain deductions for business expenses on plaintiff's 1953, 1954, 1955 and 1956 corporate income tax returns.

The issue in this action is whether those disallowed items, which represent the expenses incident to the entertainment of, and gifts to, public officials...

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