Geo. J. Haenn, Inc. v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Third Circuit
Geo. J. Haenn, Inc. v. Commissioner of Internal Revenue, 147 F.2d 682 (3d Cir. 1945)
Geo. J. Haenn, Inc. v. Commissioner of Internal Revenue
Opinion of the Court
The only question involved in the case is whether certain expenditures should be allowed as deductions from income of taxpayer, on the ground that they constituted ordinary and necessary business expenses within the meaning of sec. 23(a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 23(a). The question is one of fact (Com’r v. Heininger, 320 U.S. 467, 47S, 64 S.Ct. 249) ; and the finding of the Tax Court finds ample support in the evidence. The decision appealed from will accordingly be affirmed. Dobson v. Com’r, 320 U.S. 489, 64 S.Ct. 239.
Affirmed.
Reference
- Full Case Name
- GEO. J. HAENN, Inc. v. COMMISSIONER OF INTERNAL REVENUE
- Cited By
- 3 cases
- Status
- Published