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MAYRATH v. C. I. R.

No. 21891.

357 F.2d 209 (1966)

Martin MAYRATH and Rose Mayrath, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

February 17, 1966.

Attorney(s) appearing for the Case

J. Edwin Fleming, James K. Rushing, Cecil A. Ray, Jr., Dallas, Tex., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Sheldon S. Cohen, Chief Counsel, Glen E. Hardy, Atty., I. R. S., Jeanine Jacobs, Harry Baum and Jerome I. Chapman, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before JONES, Senior Judge, and GEWIN and BELL, Circuit Judges.

JONES, Senior Judge.

In this petition for reversal of a decision by the Tax Court, 41 T.C. 582 (1964), Mr. Martin Mayrath contends that the Commissioner of Internal Revenue improperly disallowed a deduction on his tax return for 1956 and 1957 for research and experimental expenses. These expenses were incurred by the taxpayer in constructing a luxury house for his own occupancy in Dallas, Texas. Mayrath claims that many of the features...

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