BLAIR v. C. I. R.

No. 75-1728.

538 F.2d 155 (1976)

Allan L. BLAIR and Jocelyn Blair, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 12, 1976.


Attorney(s) appearing for the Case

Milton A. Levenfeld, Donald A. Statland, Chicago, Ill., for petitioners-appellants.

Scott P. Crampton, Asst. Atty. Gen., Carleton D. Powell, Atty., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before PELL and SPRECHER, Circuit Judges, and PARSONS, Chief District Judge.


PELL, Circuit Judge.

In this appeal the petitioners contend that the United States Tax Court erroneously disallowed their income tax deduction for the year 1968 and determined a deficiency for that year. The facts of this litigation are set forth in detail in the Tax Court opinion, 63 T.C. 214 (1974), and the supplemental opinion of that court, 63 T.C. 744 (1975), and need not be similarly repeated here...

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