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MORRISON v. COMMISSIONER OF INTERNAL REVENUE

No. 79-2604. Summary Calendar.

611 F.2d 98 (1980)

James H. and Marjorie A. MORRISON, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

January 31, 1980.

Attorney(s) appearing for the Case

Theodore (Ted) L. Jones, Baton Rouge, La., for petitioners-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Section, Tax Div., U. S. Dept. of Justice, Lester Stein, Acting Chief Counsel, Internal Revenue Service, Richard Farber, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before GOLDBERG, RUBIN and POLITZ, Circuit Judges.

PER CURIAM.

Our wonder at the claims of taxpayers never ceases; it surely must be true that hope springs eternal from the breast of man. Taxpayer, a former Congressman, donated his congressional papers to a university and claimed an income tax deduction for the value of the papers. Advocating the novel theory that the tangible work product of a Congressman's trade or business is his congressional files, which in this case consist largely of letters to and from constituents...

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