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COLORADO SPRINGS NATIONAL BANK v. UNITED STATES

No. 74-1073.

505 F.2d 1185 (1974)

The COLORADO SPRINGS NATIONAL BANK, a National Banking Association, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

Decided November 11, 1974.

Attorney(s) appearing for the Case

Rendle Myer, Denver, Colo. (Richard W. Hanes, Gregory R. Piche, Spurgeon, Aman & Hanes, Colorado Springs, Colo., and Neef, Swanson & Myer, Denver, Colo., on the brief), for plaintiff-appellee.

Gary R. Allen, Atty., Tax Div., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Jonathan S. Cohen, and Charles E. Anderson, Attys., Tax Div., Dept. of Justice, and James L. Treece, U. S. Atty., of counsel, on the brief), for defendant-appellant.

John Fletcher Rolph, III, and Henry C. Ruempler, III, Washington, D. C., filed a brief for amicus curiae The American Bankers Ass'n.

R. Michael Duncan and Robert R. Rickett, Washington, D. C., filed a brief for amicus curiae Interbank Card Ass'n.

Before BREITENSTEIN, BARRETT and DOYLE, Circuit Judges.

BREITENSTEIN, Circuit Judge.

This is an action under 26 U.S.C. § 7422 for the refund of federal income taxes. The question is whether certain costs incurred by taxpayer, appellee Colorado Springs National Bank, in its participation in the Master Charge credit card system are deductible as business expenses under 26 U.S.C. § 162(a). Taxpayer had judgment for $13,915.55 plus interest and the United States appeals. We affirm.

I

Taxpayer is...

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