FRED W. AMEND CO. v. C.I.R.

No. 71-1248.

454 F.2d 399 (1971)

FRED W. AMEND CO., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

December 23, 1971.


Attorney(s) appearing for the Case

John Enrietto, Chicago, Ill., for petitioner-appellant; Hamel, Morgan, Park & Saunders, Washington, D. C., of counsel.

Johnnie M. Walters, Asst. Atty. Gen., Charles R. Burnett, Atty., Meyer Rothwacks, Bennet N. Hollander, Attys., Tax Division, Department of Justice, Washington, D. C., for respondent-appellee.

Before CASTLE, Senior Circuit Judge, CUMMINGS, Circuit Judge, and CAMPBELL, Senior District Judge.


CASTLE, Senior Circuit Judge.

The petitioner-appellant, Fred W. Amend Co. (hereinafter referred to as taxpayer), prosecutes this appeal from a decision of the Tax Court1 which sustained the disallowance by the Commissioner of Internal Revenue, respondent-appellee, of deductions in the amounts of $5,500 and $6,200, respectively, claimed by the taxpayer on its income tax returns for its fiscal years...

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