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LIFSCHULTZ v. C. I. R.

No. 307, Docket 31590.

393 F.2d 232 (1968)

Sidney B. LIFSCHULTZ and Charlotte Lifschultz, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided April 15, 1968.

Attorney(s) appearing for the Case

M. James Spitzer, New York City (Spitzer & Feldman and Barry Mahoney, New York City, Dow, Lohnes & Albertson, Bernard J. Long and Bernard J. Long, Jr., Washington, D. C., on the brief), for petitioners.

Issie L. Jenkins, Attorney, Dept. of Justice (Mitchell Rogovin, Asst. Atty. Gen., and Lee A. Jackson and Crombie J. D. Garrett, Attorneys, Dept. of Justice, on the brief), for respondent.

Before KAUFMAN and HAYS, Circuit Judges, and RYAN, District Judge.

HAYS, Circuit Judge:

Sidney B. Lifschultz,1 petitions this court for review of a decision of the Tax Court upholding the Commissioner's assessment of deficiencies in income tax payments for the years 1955 and 1956. We deny the petition and affirm the Tax Court.

The deficiencies in question result from the disallowance of certain deductions which taxpayer claims represent the payment of...

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