Paul Snyder and Helen J. Snyder v. United States

SEYMOUR, Circuit Judge.'

Taxpayers Paul and Helen Snyder (taxpayer) 1 appeal from the judgment of a federal district court in Colorado holding that taxpayer’s 1972-73 expenses relating to producing a photography book were not deductible as ordinary expenses in the years incurred under sections 162(a)2 or 2123 of the Internal Revenue Code. 26 IJ.S.C. §§ 162(a), 212 (1976). Taxpayer argues that such expenses should be currently deductible in the years in question. Because the district court findings of fact and conclusions of law are not sufficient to allow us to properly review the merits of…