U.S. Court of Appeals for the Fifth Circuit, 1970

Wm. Andress, Jr., and Devona C. Andress v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fifth Circuit · Decided March 13, 1970 · Wisdom, Ingraham, Brewster

423 F.2d 679; 25 A.F.T.R.2d (RIA) 805; 1970 U.S. App. LEXIS 10306 (Federal Reporter, Second Series)

Counsel

John W. Lodgewick, William Andress, Jr., Andress, Woodgate & Hartt, Dallas, Tex., for appellants., Eldon B. Mahon, U. S. Atty., Dallas, Tex., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., U. S. Dept, of Justice, Washington, D. C., K. Martin Worthy, Chief Counsel, Bobby D. Burns, Atty., Internal Revenue Service, Washington, D. C., Lee A. Jackson, Loring Post, Gary R. Allen, Stephen H. Hutzelman, Attys., Tax Div., U. S. Dept, of Justice, Washington, D. C., for appellee.

Cases that cite this one

37 later published cases cite this decision. The 25 that cite it most often are listed here.

Bane v. Commissioner (United States Tax Court 1971)
Feldman v. Commissioner (United States Tax Court 1986)
Rutz v. Commissioner (United States Tax Court 1976)
Herrick v. Commissioner (United States Tax Court 1975)
Concord Instruments Corp. v. Commissioner (United States Tax Court 1994)
Danville Plywood Corp. v. United States (Court of Claims 1989)
Swerdloff v. Commissioner (United States Tax Court 1988)
Snyder v. Commissioner (United States Tax Court 1988)
Wollesen v. Commissioner (United States Tax Court 1987)
Levine v. Commissioner (United States Tax Court 1986)
Wott v. Commissioner (United States Tax Court 1986)
Sartor v. Commissioner (United States Tax Court 1984)
Damron v. Commissioner (United States Tax Court 1983)
Lewis v. Commissioner (United States Tax Court 1983)
Leubert v. Commissioner (United States Tax Court 1983)
Friedman v. Commissioner (United States Tax Court 1982)
Robbins v. Commissioner (United States Tax Court 1981)
Finney v. Commissioner (United States Tax Court 1980)
Sealy v. Commissioner (United States Tax Court 1980)
Thompson v. Commissioner (United States Tax Court 1979)
Lennon v. Commissioner (United States Tax Court 1978)
Schafer v. Commissioner (United States Tax Court 1976)
Echols v. Commissioner (United States Tax Court 1976)
Philip Handelman and Esther Handelman v. Commissioner of Internal Revenue (2d Cir. 1975)
Cam F. Dowell, Jr., Evelyn Dowell and Hillcrest State Bank, Plaintiffs v. United States (5th Cir. 1975)

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

PER CURIAM:

William Andress, Jr., a lawyer, contends that part of his social expenses are deductible from his gross income. Because the Canons of Ethics prohibit the legal profession from advertising or soliciting, he maintains that soeial and entertainment activities are an ordinary and necessary expense of his professional operations.

For the reasons set forth in the Tax Court below, Andress v. Commissioner, 1969, 51 T.C. 863, we conclude that Andress’s expenses were entertainment expenses which he failed to qualify under section 274(a) (1) and (d) of the Internal Revenue Code of 1954.

The judgment of the Tax Court is affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.