SNOW v. C. I. R.

No. 72-2019.

482 F.2d 1029 (1973)

Edwin A. SNOW and Helen B. Snow, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided July 17, 1973.


Attorney(s) appearing for the Case

Burgess L. Doan, Cincinnati, Ohio, for petitioners-appellants; Harold W. Walker, Cincinnati, Ohio, on brief.

Irell & Manella, Lawrence M. Stone, Ronald L. Blanc, Rudolph R. Loncke, Los Angeles, Cal., for amici curiae.

Jane M. Edmisten, Tax Div., Dept. of Justice, for respondent-appellee; Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Bennet N. Hollander, Attys. Tax Div., Dept. of Justice, Lee H. Henkel, Jr., Chief Counsel, I. R. S., Washington, D. C., on brief.

Before EDWARDS and MILLER, Circuit Judges, and LAMBROS, District Judge.


EDWARDS, Circuit Judge.

Petitioners (joint taxpayers) seek review of the decision of the United States Tax Court, reported at 58 T.C. 585 (June 30, 1972). The Tax Court determined a deficiency of income taxes due from taxpayers in the amount of $6,247 for the taxable year of 1966 by denying that a deduction of $9,195.11 claimed by Edwin A. Snow was properly claimed as research and experimental expenditures within the scope of Section...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases