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BERKLEY MACHINE WORKS & FOUNDRY COMPANY, INC. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 13621-13624.

422 F.2d 362 (1970)

BERKLEY MACHINE WORKS & FOUNDRY COMPANY, Inc., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Samuel G. JONES, Sr., and Ursula B. Jones, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Samuel G. JONES, Sr., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Samuel G. JONES, Sr., and Estate of Mary Ruth Jones, Deceased, Samuel G. Jones, Administrator, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided March 2, 1970.

Attorney(s) appearing for the Case

LeRoy R. Cohen, Jr., Richmond, Va. (Lester I. Bowman, Petersburg, Va., John F. Kelly, Waller R. Staples, III, and Cohen, Kelly, Abeloff, Willey & Bandas, Richmond, Va., on the brief), for appellants.

John Townsend, Jr., Atty., Dept. of Justice (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Jonathan S. Cohen and Leonard J. Henzke, Jr., Attys., Dept. of Justice, on the brief), for appellee.

Before SOBELOFF, WINTER, and BUTZNER, Circuit Judges.

PER CURIAM:

In these consolidated cases the Tax Court sustained, with modifications, the Commissioner's determination that the corporate taxpayer had improperly deducted as business expenses under 26 U.S.C. § 162 certain expenditures for travel, gifts, entertainment at the corporation's fishing lodge, petty cash disbursements and reimbursements to the controlling stockholder, and wages paid to employees who worked in...

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