Charles ENGLISH Et Al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee

Seventh Circuit

Charles ENGLISH Et Al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee

249 F.2d 432, 52 A.F.T.R. (P-H) 883, 1957 U.S. App. LEXIS 4952

CourtCourt of Appeals for the Seventh Circuit

DecidedNovember 29, 1957

Docket432_1

StatusPublished

This text of 249 F.2d 432 (Charles ENGLISH Et Al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee) is published on Counsel Stack Legal Research, covering Court of Appeals for the Seventh Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Charles ENGLISH Et Al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, 249 F.2d 432, 52 A.F.T.R. (P-H) 883, 1957 U.S. App. LEXIS 4952 (7th Cir. 1957).

Pincite

Opinion

SCHNACKENBERG, Circuit Judge.

In this appeal from the Tax Court of the United States, petitioners charge that respondent erred in his disallowance of salaries and rents paid by petitioners in their operation of a “bookmaking establishment”, in determining alleged income tax deficiencies of petitioners.

Both the Tax Court and petitioners state, and are not contradicted by respondent, that this case is indistinguishable on its facts and legal issues from the following cases decided by this court: Sullivan v. Commissioner (Ross v. Commissioner), 7 Cir., 241 F.2d 46, and Mesi v. Commissioner, 7 Cir., 242 F.2d 558. 2

Respondent admits that, if this court follows its decisions in the above-mentioned cases, the decision of the Tax Court is reversible. Unless and until our decisions in the Sullivan, Ross and Mesi cases are reversed by the Supreme Court, we adhere to them. Therefore, we reverse the decision of the Tax Court insofar as it failed to allow as deductions wages and rents paid by petitioners, as aforesaid. They are ordinary and necessary expenses of doing business, within the meaning of section 23(a) (1) (A) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(a) (1) (A).

Reversed.

2

. Certiorari has been granted in these cases by the United States Supreme Court.

Free access — add to your briefcase to read the full text and ask questions with AI

SCHNACKENBERG, Circuit Judge.

In this appeal from the Tax Court of the United States, petitioners charge that respondent erred in his disallowance of salaries and rents paid by petitioners in their operation of a “bookmaking establishment”, in determining alleged income tax deficiencies of petitioners.

Both the Tax Court and petitioners state, and are not contradicted by respondent, that this case is indistinguishable on its facts and legal issues from the following cases decided by this court: Sullivan v. Commissioner (Ross v. Commissioner), 7 Cir., 241 F.2d 46, and Mesi v. Commissioner, 7 Cir., 242 F.2d 558. 2

Respondent admits that, if this court follows its decisions in the above-mentioned cases, the decision of the Tax Court is reversible. Unless and until our decisions in the Sullivan, Ross and Mesi cases are reversed by the Supreme Court, we adhere to them. Therefore, we reverse the decision of the Tax Court insofar as it failed to allow as deductions wages and rents paid by petitioners, as aforesaid. They are ordinary and necessary expenses of doing business, within the meaning of section 23(a) (1) (A) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(a) (1) (A).

Reversed.

2

. Certiorari has been granted in these cases by the United States Supreme Court.

Cite This Page — Counsel Stack

Bluebook (online)

249 F.2d 432, 52 A.F.T.R. (P-H) 883, 1957 U.S. App. LEXIS 4952, Counsel Stack Legal Research, https://law.counselstack.com/opinion/charles-english-et-al-petitioners-appellants-v-commissioner-of-internal-ca7-1957.

Opinion

Related

Cite This Page — Counsel Stack