ESTATE OF Nelson A. ROCKEFELLER, Deceased, Laurance S. Rockefeller, J. Richardson Dilworth and Donal S. O'Brien, Jr., Executors and Margaretta F. Rockefeller, Appellants.
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
United States Court of Appeals, Second Circuit.https://leagle.com/images/logo.png
Argued April 22, 1985.
Decided May 24, 1985.
Attorney(s) appearing for the Case
William E. Jackson, New York City (Stuart E. Keebler, Joseph M. Persinger, Milbank, Tweed, Hadley & McCloy, New York City), for appellants.
Glenn L. Archer, Jr., Asst. Atty. Gen., Washington, D.C. (Michael L. Paup, Richard Farber, Bruce R. Ellisen, Attys., Tax Div., Dept. of Justice, Washington, D.C.), for appellee.
Before FEINBERG, Chief Judge, and FRIENDLY and NEWMAN, Circuit Judges.
United States Court of Appeals, Second Circuit.
FRIENDLY, Circuit Judge:
This appeal by the Estate of Nelson A. Rockefeller and his widow1 from a decision of the Tax Court, 83 T.C. 368 (1984), Featherston, J., presents a new variation on the old theme of what constitutes "ordinary and necessary expenses paid or incurred ... in carrying on any trade or business," I.R.C. § 162(a), which are deductible in determining net income. Appellants contended...
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