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UNITED STATES v. WINTERS

No. 5902.

261 F.2d 675 (1958)

UNITED STATES of America, Appellant, v. John M. WINTERS, Jr., and Marian M. Winters, Appellees.

United States Court of Appeals Tenth Circuit.

November 13, 1958.

Attorney(s) appearing for the Case

Meyer Rothwacks, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attorneys, Department of Justice, Washington, D. C., B. Hayden Crawford, U. S. Atty., and Hubert A. Marlow, Asst. U. S. Atty., Tulsa, Okl., on the brief), for appellant.

Roger S. Randolph, Tulsa, Okl. (Horace D. Ballaine, Tulsa, Okl., on the brief), for appellees.

Before MURRAH, PICKETT and BREITENSTEIN, Circuit Judges.

BREITENSTEIN, Circuit Judge.

The question is whether the cost of whiskey bought and used in Oklahoma by a lawyer for the entertainment of clients and prospective clients of the law firm in which he was a member is deductible as an ordinary and necessary business expense within the meaning of Section 162(a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 162(a).

In their 1954 joint income tax return, appellees John M. Winters, Jr., a Tulsa lawyer,...

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