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LE BEAU TOURS INTER-AMERICA, INC. v. U.S.

No. 246, Docket 76-6093.

547 F.2d 9 (1976)

LE BEAU TOURS INTER-AMERICA, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided November 23, 1976.

Attorney(s) appearing for the Case

Frank G. Opton, New York City (Lynton, Klein, Opton & Saslow, New York City, on the brief), for plaintiff-appellant.

William G. Ballaine, Asst. U. S. Atty., New York City (Robert B. Fiske, Jr., U. S. Atty., S. D. N. Y., New York City, on the brief, William R. Bronner, Asst. U. S. Atty., New York City, of counsel), for defendant-appellee.

Before KAUFMAN, Chief Judge, and SMITH and TIMBERS, Circuit Judges.

PER CURIAM:

The taxpayer, Le Beau Tours Inter-America, Inc., seeks to recover $101,698.65 plus interest paid after the Internal Revenue Service disallowed its deductions as a "Western Hemisphere trade corporation" for the taxable years 1966, 1967 and 1968. The relevant facts were stipulated before Judge Gagliardi, who granted summary judgment for the United States and dismissed Le Beau's complaint.

Le Beau is in the business of organizing tours to Latin America...

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