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STEEL v. C. I. R.

No. 198, Docket 34891.

437 F.2d 71 (1971)

Richard STEEL and Lucy Knight Steel, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided January 18, 1971.

Attorney(s) appearing for the Case

Richard Steel, New York City, for petitioners-appellants.

William M. Brown, Tax Division, Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, and Elmer J. Kelsey, Tax Division, Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before FRIENDLY, SMITH and ANDERSON, Circuit Judges.

PER CURIAM:

Attorney Richard Steel and his wife, Lucy,1 filed a joint income tax return for the year 1964 in which they claimed a business deduction in the amount of $4,850.21 for entertaining Richard's clients and other guests2 in their Manhattan apartment and a business deduction of $306.19 for the cost of air travel between New York and New Orleans and the cost of food, lodging, and miscellaneous expenses...

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