BARNETT v. C. I. R.

No. 272, Docket 30149.

364 F.2d 742 (1966)

Max BARNETT and Esther Barnett, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided July 22, 1966.


Attorney(s) appearing for the Case

Bernard Speisman, New York City (Arnold Broser, of counsel), for appellants.

Jonathan S. Cohen, Atty., Dept. of Justice, Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, for respondent.

Before WATERMAN, MOORE and FRIENDLY, Circuit Judges.


PER CURIAM:

Max Barnett, the petitioner herein, and his wife who is a party only because the spouses filed a joint income tax return for the calendar year 1957, petition to review a decision of the Tax Court upholding the action of the Commissioner of Internal Revenue in disallowing a deduction for federal income tax purposes of a payment of $30,850.49 made by petitioner to Gibraltar Financial Corporation on December 26, 1957, which petitioner, a taxpayer reporting...

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