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ALLEN INDUSTRIES, INC. v. C. I. R.

No. 18995.

414 F.2d 983 (1969)

ALLEN INDUSTRIES, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals Sixth Circuit.

August 29, 1969.

Attorney(s) appearing for the Case

Miles Jaffe, Detroit, Mich., Honigman, Miller, Schwartz & Cohn, Detroit, Mich., Jason L. Honigman, Howard K. Schwartz, on brief, for petitioner.

Chester C. Davenport, Jr., Dept. of Justice, Washington, D. C., Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on brief, for respondent.

Before O'SULLIVAN, CELEBREZZE and COMBS, Circuit Judges.

CELEBREZZE, Circuit Judge.

Appellant Taxpayer, Allen Industries, is appealing the decision of the Tax Court upholding a federal income tax deficiency assessment of $28,599.97.1 The deficiency arose when the Commissioner disallowed deduction of payments to the widow of Sidney J. Allen as a business expense. The Tax Court found that the Taxpayer failed to prove that the payments to the widow were "necessary expenses" within the purview of...

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