Home/Fifth Circuit/Wm. Andress, Jr., and Devona C. Andress v. Commissioner of Internal Revenue

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

423 F.2d 679, 25 A.F.T.R.2d (RIA) 805, 1970 U.S. App. LEXIS 10306
Court of Appeals for the Fifth Circuit·Decided March 13, 1970·No. 28415_1·Published·Cited by 44 cases

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.

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Wm. Andress, Jr., and Devona C. Andress v. Commissioner of Internal Revenue, 423 F.2d 679, 25 A.F.T.R.2d (RIA) 805, 1970 U.S. App. LEXIS 10306 (5th Cir. 1970).

423 F.2d 679 (Wm. Andress, Jr., and Devona C. Andress v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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