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BUCKLAND v. UNITED STATES

Civil Action No. 1567.

66 F.Supp. 681 (1946)

BUCKLAND v. UNITED STATES et al.

District Court, D. Connecticut.

May 7, 1946.

Attorney(s) appearing for the Case

James W. Cooper, of Gumbart, Corbin, Tyler & Cooper, all of New Haven, Conn., for plaintiff.

Adrian W. Maher, U. S. Atty., and Edward J. Lonergan, Asst. U. S. Atty., both of Hartford, Conn., and George Morris Fay, Sp. Asst. U. S. Atty., of Washington, D. C., for defendants.

SMITH, District Judge.

The question presented in this case is whether an expenditure in 1941 in the amount of $3,559.62 should be allowed as a deduction from gross income as an ordinary and necessary expense. The applicable sections of the Internal Revenue Code and of the Treasury Regulations are as follows:

Internal Revenue Code

"Sec. 23. Deductions from gross income.

"In computing net income there shall be allowed as deductions:

...

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