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PERRY v. UNITED STATES

Nos. 74-1852, 74-1853.

520 F.2d 235 (1975)

Carey J. PERRY and Marietta M. Perry, Appellees, v. UNITED STATES of America, Appellant. J. Doyle MEDDERS and Constance D. Medders, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided July 29, 1975.

Certiorari Denied January 12, 1976.

Attorney(s) appearing for the Case

Ernest J. Brown, Atty., Tax Div., U. S. Dept. of Justice (Thomas P. McNamara, U. S. Atty., Richard M. Roberts, Acting Asst. Atty. Gen., Gilbert E. Andrews, Jonathan S. Cohen, Wesley J. Filer, Attys., Tax Div., U. S. Dept. of Justice, on brief), for appellant.

Thomas L. Norris, Jr., Raleigh, N. C. (Poyner, Geraghty, Hartsfield & Townsend, Raleigh, N. C., on brief), for appellees.

Before WINTER, CRAVEN and RUSSELL, Circuit Judges.

Certiorari Denied January 12, 1976. See 96 S.Ct. 782.

WINTER, Circuit Judge:

In tax refund suits the district court gave judgment to two physicians for taxes assessed by the government and paid by them resulting from the government's disallowance of their 1969 rental payments for their medical offices. The rental payments were held to be "ordinary and necessary" business expenses deductible under § 162 of the Internal Revenue Code of 1954. 26 U.S.C. ...

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