Graves v. United States

SWINFORD, Chief Judge.

These consolidated cases are submitted on the motions of the plaintiffs and defendant, respectively, for a summary judgment.

The court is of the opinion that the plaintiffs’ motion for summary judgment should be overruled and that the defendant’s motion for summary judgment should be sustained.

The facts on which the parties rely in support of their respective motions are stipulated by the parties and entered of record. On these facts it is the contention of the plaintiffs that they are entitled to deductions from their 1957, 1958 and 1959 tax returns for necessary travel…