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WOOD v. COMMISSIONER OF INTERNAL REVENUE

No. 72-1510 Summary Calendar.

462 F.2d 691 (1972)

John R. WOOD and Sadie L. Wood, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

July 6, 1972.

Attorney(s) appearing for the Case

I. W. Whitesell, Jr., Sarasota, Fla., for petitioners-appellants.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, Lee H. Henkel, Jr., Acting Chief Counsel, Edward D. Robertson, Atty., I. R. S., Washington, D. C., for respondent-appellee.

Before JOHN R. BROWN, Chief Judge, and GOLDBERG and MORGAN, Circuit Judges.

PER CURIAM:

Taxpayer, John R. Wood, appeals from a determination by the Tax Court that certain expenses incurred in connection with the commemoration services of a veterans' organization held in the Philippines were not deductible as "contributions" to the veterans' organization under 26 U.S.C.A. § 170(c) (3).1 Finding the Tax Court not clearly erroneous in its findings of fact and correct in its conclusions of law, we affirm.

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