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LaFORGE v. C. I. R.

No. 7, Docket 34607.

434 F.2d 370 (1970)

Harry G. LaFORGE and Mildred E. LaForge, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided November 10, 1970.

Attorney(s) appearing for the Case

Arthur A. Russ, Jr., Buffalo, N. Y. (Albrecht, Maguire, Heffern & Gregg, Buffalo, N. Y., on the brief), for appellants.

Robert D. Bickel, Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Grant W. Wiprud, Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before LUMBARD, Chief Judge, and ANDERSON and FEINBERG, Circuit Judges.

ANDERSON, Circuit Judge:

The issues presented by this appeal from a determination of a deficiency by the Tax Court1 are whether the taxpayer, Harry G. LaForge, failed adequately to substantiate certain entertainment deductions and whether the Tax Court correctly computed the portion of his country club dues which were deductible as an entertainment facility expense.

The taxpayer, a surgeon at Buffalo General Hospital, regularly...

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