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
CourtCourt of Appeals for the Fifth Circuit
DecidedMarch 13, 1970
Docket28415_1
StatusPublished
Cited by44 cases

This text of 423 F.2d 679 (Wm. Andress, Jr., and Devona C. Andress v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
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).

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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423 F.2d 679, 25 A.F.T.R.2d (RIA) 805, 1970 U.S. App. LEXIS 10306, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wm-andress-jr-and-devona-c-andress-v-commissioner-of-internal-revenue-ca5-1970.