Roy M. Livingstone v. Marion B. Folsom, Secretary, Department of Health Education and Welfare

The finding of the Secretary so prorates appellee’s expenses for the two crit*78ical tax years as to make his cost for writing the thirty-six policies involved more than double his commissions from them. Agreement with that finding is directly opposed to the only evidence in the case on the point, that of appellee, himself. He testified that the writing of those few policies scattered over the entire two year period was virtually without expense to him. They were merely tag ends of legal matters, e. g. closing a title. As the district court found [132 F.Supp. 640] :

“This method of dealing with…