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HUGHES v. C. I. R.

No. 85, Docket 71-1298.

451 F.2d 975 (1971)

Arthur HUGHES, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided December 7, 1971.

Attorney(s) appearing for the Case

Gabriel T. Pap, New York City, for appellant.

John M. Scott, Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Grant W. Wiprud, Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before LUMBARD, HAYS and OAKES, Circuit Judges.

OAKES, Circuit Judge:

This uncomplicated appeal relates to the business entertainment expense deduction provisions of the Internal Revenue Code and the pertinent Treasury Regulations. Appellant Hughes in 1963 and 1964 was a television stage manager in the New York studios of Columbia Broadcasting System. He frequently bought coffee, doughnuts and sandwiches for his crew's consumption at nearby cafeterias and occasionally...

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