MUELLER v. C. I. R.

No. 73-3156.

496 F.2d 899 (1974)

Henry C. MUELLER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied August 27, 1974.


Attorney(s) appearing for the Case

Robert O. Rogers, David S. Miesel, Palm Beach, Fla., for petitioner-appellant.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Tax Div., Dept. of Justice, Washington, D. C., Lawrence B. Gibbs, Acting Chief Counsel, Michael B. Frosch, I. R. S., Charles E. Anderson, Karl Schmeidler, Attys., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before BROWN, C. J., and TUTTLE and SIMPSON, Circuit Judges.


TUTTLE, Circuit Judge:

This is an appeal by the taxpayer from a judgment by the tax court in which he attacks five adverse determinations by that court dealing with his alleged tax deficiencies for the years 1962, 1963, 1966 and 1967. We affirm the judgment of the tax court in all respects except as to that determination denying to the taxpayer the right to claim a deduction for ordinary and necessary business expenses under section 162 to the extent of payments actually...

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