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BROWN v. C. I. R.

No. 20638.

446 F.2d 926 (1971)

Dana W. BROWN, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

August 3, 1971.

Attorney(s) appearing for the Case

Mortimer A. Rosecan, Stanley M. Rosenblum, Ronald J. Raben, St. Louis, Mo., for appellant, Rosecan & Popkin, Rosenblum & Goldenhersh, St. Louis, Mo., of counsel.

J. Munford Scott, Jr., Atty., Tax Div., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Grant W. Wiprud, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before LAY, HEANEY and BRIGHT, Circuit Judges.

LAY, Circuit Judge.

The fundamental issue before us is whether certain expenses incurred by a corporate executive may be personally deducted as "ordinary and necessary" expenses of his employment under § 162 of the Internal Revenue Code of 1954.1 The taxpayer appeals from an adverse finding of the Tax Court. 29 T.C. Memo. 1126 (1970).

During the taxable years of 1962, 1963 and 1964...

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