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SELIGMAN v. C.I.R.

No. 85-4851.

796 F.2d 116 (1986)

Milton J. SELIGMAN and Estate of Francine Seligman, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Faye S. HUTTON and Estate of C. Herbert Hutton, Deceased, Faye S. Hutton, Executrix, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

August 8, 1986.

Attorney(s) appearing for the Case

Sands & Tyler, O. Jan Tyler, J. Duncan Webb, IV, Dallas, Tex., for petitioners-appellants.

Fred T. Goldbert, Jr., Chief Counsel, I.R.S., Marlene Gross, Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Sec., Robert L. Baker, Ann Belanger Durney Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellee.

Before GEE and HIGGINBOTHAM, Circuit Judges, and HARVEY, District Judge.

JAMES HARVEY, District Judge:

This is an appeal from a decision of the United States Tax Court, 84 T.C. 191, which found that payments made by appellant taxpayer-lessors during the first twelve months of a 41-month lease for administrative services to be performed during the entire lease period were not ordinary and necessary business expenses deductible under Section 162 of the Internal Revenue...

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