Commissioner of Internal Revenue v. Josephs

168 F.2d 233 (1948)

COMMISSIONER OF INTERNAL REVENUE

v.

JOSEPHS.

No. 13626.

Circuit Court of Appeals, Eighth Circuit.

May 20, 1948.

Harry Marselli, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Helen R. Carloss, Robert N. Anderson and Melva M. Graney, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

H. A. Dancer, of Duluth, Minn., for respondent.

Before SANBORN, JOHNSEN, and RIDDICK, Circuit Judges.

RIDDICK, Circuit Judge.

This case presents the question whether respondent taxpayer was entitled to certain deductions claimed by him in his income tax return for the year 1941.…