U.S. Court of Appeals for the Third Circuit, 1945

Geo. J. Haenn, Inc. v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Third Circuit · Decided February 14, 1945

147 F.2d 682 (Federal Reporter, Second Series)

Counsel

Edward J. Mingey, of Philadelphia, Pa., for petitioner., Harry Baum, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Cases that cite this one

2 later published cases cite this decision.

Dennis McCabe v. Commissioner of Internal Revenue (2d Cir. 1982)
City Ice Delivery Co. v. United States (4th Cir. 1949)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

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.

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