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HIGGINS v. UNITED STATES

No. 46800.

75 F.Supp. 252 (1948)

HIGGINS v. UNITED STATES.

Court of Claims.

January 5, 1948.

Attorney(s) appearing for the Case

Numa L. Smith, Jr., of Washington, D. C. (O. H. Chmillon and Miller & Chevalier, all of Washington, D. C., on the brief), for plaintiff.

John W. Hussey, of Washington, D. C., and Sewall Key, Acting Asst. Atty. Gen. (Andrew D. Sharpe and Lee A. Jackson, both of Washington, D. C., on the brief), for defendant.

Before JONES, Chief Justice, and LITTLETON, WHITAKER, MADDEN, and HOWELL, Judges.

LITTLETON, Judge.

The issue presented involves the applicability of Section 23(a) (2) of the Internal Revenue Code which was added by Section 121 of the Revenue Act of 1942, 26 U. S.C.A. Int.Rev.Code, § 23(a) (2), and provides for certain deductions of non-trade or non-business expenses which were not previously allowable. That section was made retroactive for taxable year beginning after December 31, 1938.

At various times during 1938, 1939, and 1940...

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