WOODWARD v. COMMISSIONER OF INTERNAL REVENUE

No. 19386.

410 F.2d 313 (1969)

Fred W. WOODWARD and Elsie M. Woodward, F. R. Woodward and M. Jeanne Woodward, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

May 2, 1969.


Attorney(s) appearing for the Case

Donald P. Cooney, Dubuque, Iowa, for petitioners.

Issie L. Jenkins, Atty., Dept. of Justice, Washington, D. C., for respondent; Mitchell Rogovin, Asst. Atty. Gen., and Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, Washington, D. C., with her on the brief.

Before MATTHES, MEHAFFY and LAY, Circuit Judges.


MATTHES, Circuit Judge.

This case is before us on petition to review the decision of the Tax Court sustaining the determination by the Commissioner of Internal Revenue of deficiencies in the petitioners' income taxes for the year 1963. 49 T.C. 377 (1968) (opinion by Judge Tietjens reviewed by the entire court, with Judges Bruce and Fay dissenting).

The deficiencies result from deductions of litigation expenses incurred in connection...

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