Marion T. Weatherford and Leona A. Weatherford v. United States

BARNES, Circuit Judge:

The sole question before us is whether a taxpayer may deduct his wife’s traveling expenses incurred in a trip to the Orient with him as an ordinary and necessary business expense, the taxpayer being a wheat farmer.

The facts were agreed upon by the parties. The district court held the taxpayer could deduct his and his wife’s expenses. The Government has not appealed from the allowance of his expenses, but asserts there is insufficient evidence to bring the wife’s expenses within the statutory provisions of Section 162(a) of the Internal Revenue Code of 1954.

Taxpayer’s…