LUCAS v. C. I. R.

No. 6907.

388 F.2d 472 (1967)

John S. LUCAS et ux., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

December 8, 1967.


Attorney(s) appearing for the Case

Henry C. Harvey, Cleveland, Ohio, with whom Wallace M. Wright and Jones, Day, Cockley & Reavis, Cleveland, Ohio, were on the brief, for petitioners.

Donald A. Statland, Atty. Dept. of Justice, with whom Mitchell Rogovin, Asst. Atty. Gen., and Lee A. Jackson and Harold C. Wilkenfeld, Attys., Dept. of Justice, were on the brief, for respondent.

Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges.


ALDRICH, Chief Judge.

The facts in this income tax deduction case were stipulated, and are to be found in the opinion of the Tax Court, 25 CCH Tax Ct. Mem. 1375 (1966). They are long and involved, and to state them fully would serve more to complicate the problem than to aid in its solution. While not disregarding the facts so recited, we believe the issues are fairly presented in terms of a somewhat briefer statement omitting nothing favorable to the taxpayer presently...

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