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BERKLEY MACH. WORKS & FOUNDRY CO. v. C. I. R.

No. 78-1759.

623 F.2d 898 (1980)

BERKLEY MACHINE WORKS & FOUNDRY COMPANY, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided June 2, 1980.

Attorney(s) appearing for the Case

Gilbert S. Rothenberg, Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup and Gilbert E. Andrews, Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellant.

Ellsworth T. Simpson, Washington, D. C., for appellees.

Before RUSSELL and PHILLIPS, Circuit Judges, and ROSZEL C. THOMSEN, Senior United States District Judge, sitting by designation.

JAMES DICKSON PHILLIPS, Circuit Judge:

The Commissioner of Internal Revenue appeals from a decision of the United States Tax Court, J. Gregory Bruce, Judge, allowing the taxpayer a deduction of some $100,000 for business entertainment expenses incurred in connection with a hunting and fishing facility it maintained on Ocracoke Island, North Carolina. Because we conclude that the claimed expenses, while undoubtedly business-related, do not meet the strict requirements...

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