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MANN v. C. I. R.

No. 72-1761.

483 F.2d 673 (1973)

Russell MANN and Vivian Mann, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided August 27, 1973.

Attorney(s) appearing for the Case

William V. Phelan, Iowa City, Iowa, for appellants.

Charles E. Anderson, Atty., Tax Div., Dept. of Justice, Washington, D.C., for appellee.

Before VAN OOSTERHOUT, Senior Circuit Judge, HEANEY, Circuit Judge, and TALBOT SMITH, Senior District Judge.

VAN OOSTERHOUT, Senior Circuit Judge.

This is a timely appeal by taxpayer Russell Mann1 from the decision of the Tax Court2 sustaining the Commissioner's determination of a deficiency of $9,957.95 in income tax for 1966. The deficiency arose out of the disallowance of a deduction for payment of $20,731.00 made to Keith Wilson Hatchery, Inc. (Hatchery), on December 31, 1966, for feed to be delivered and used...

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