1. Home
  2. Browse Decisions
  3. F.2d
  4. 423 F.2d
  5. 423 F.2d 679 (1970)
 

ANDRESS v. C. I. R.

No. 28415.

423 F.2d 679 (1970)

Wm. ANDRESS, Jr., and Devona C. Andress, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

March 13, 1970.

Attorney(s) appearing for the Case

John W. Lodgewick, William Andress, Jr., Andress, Woodgate & Hartt, Dallas, Tex., for appellants.

Eldon B. Mahon, U. S. Atty., Dallas, Tex., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., K. Martin Worthy, Chief Counsel, Bobby D. Burns, Atty., Internal Revenue Service, Washington, D. C., Lee A. Jackson, Loring Post, Gary R. Allen, Stephen H. Hutzelman, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., for appellee.

Before WISDOM and INGRAHAM, Circuit Judges, and BREWSTER, District Judge.

PER CURIAM:

William Andress, Jr., a lawyer, contends that part of his social expenses are deductible from his gross income. Because the Canons of Ethics prohibit the legal profession from advertising or soliciting, he maintains that social and entertainment activities are an ordinary and necessary expense of his professional operations.

For the reasons set forth in the Tax Court below, Andress v. Commissioner, 1969, 51 T.C. 863

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases