United States v. William T. Briggs and Myrtle Briggs

Tenth Circuit

United States v. William T. Briggs and Myrtle Briggs

238 F.2d 53, 50 A.F.T.R. (P-H) 667, 1956 U.S. App. LEXIS 5006

CourtCourt of Appeals for the Tenth Circuit

DecidedOctober 23, 1956

Docket5377_1

StatusPublished

Cited by6 cases

This text of 238 F.2d 53 (United States v. William T. Briggs and Myrtle Briggs) is published on Counsel Stack Legal Research, covering Court of Appeals for the Tenth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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United States v. William T. Briggs and Myrtle Briggs, 238 F.2d 53, 50 A.F.T.R. (P-H) 667, 1956 U.S. App. LEXIS 5006 (10th Cir. 1956).

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Opinion

PER CURIAM.

The sole question in this case is whether the living costs of a managing partner, and of his family, who is required *54 under the partnership agreement to live at the hotel and manage the same are deductible business expenses of the partnership under Section 23(a) (1) of the Internal Revenue Code of 1939, 26 U.S. C.A. § 23(a) (1). The trial court in a proper case before it held that they were and the Government has appealed.

In Commissioner v. Doak, 4 Cir., 234 F.2d 704, and in Commissioner v. Moran, 8 Cir., the Fourth and Eighth Circuit Courts in well reasoned cases, upon facts indistinguishable from the facts in this case, held that such expenses were not deductible. We agree with the philosophy of those cases.

The judgment is accordingly reversed and the case is remanded with directions to enter judgment for the Government.

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PER CURIAM.

The sole question in this case is whether the living costs of a managing partner, and of his family, who is required *54 under the partnership agreement to live at the hotel and manage the same are deductible business expenses of the partnership under Section 23(a) (1) of the Internal Revenue Code of 1939, 26 U.S. C.A. § 23(a) (1). The trial court in a proper case before it held that they were and the Government has appealed.

In Commissioner v. Doak, 4 Cir., 234 F.2d 704, and in Commissioner v. Moran, 8 Cir., the Fourth and Eighth Circuit Courts in well reasoned cases, upon facts indistinguishable from the facts in this case, held that such expenses were not deductible. We agree with the philosophy of those cases.

The judgment is accordingly reversed and the case is remanded with directions to enter judgment for the Government.

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238 F.2d 53, 50 A.F.T.R. (P-H) 667, 1956 U.S. App. LEXIS 5006, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-william-t-briggs-and-myrtle-briggs-ca10-1956.

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