SURASKY v. UNITED STATES

No. 20296.

325 F.2d 191 (1963)

Jack SURASKY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

November 27, 1963.


Attorney(s) appearing for the Case

Mark Hulsey, Jr., Joseph M. Glickstein, Jacksonville, Fla., Seymour S. Mintz, William T. Plumb, Jr., Washington, D. C., for appellant; Glickstein, Crenshaw, Glickstein & Hulsey, Jacksonville, Fla., Hogan & Hartson, Washington, D. C., of counsel.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Edith House, Asst. U. S. Atty., Miami, Fla., Donald C. Lehman, Asst. U. S. Atty., Jacksonville, Fla., Meyer Rothwacks, Frederick Youngman, John Murray, Attys., Dept. of Justice, Washington, D. C., William J. Hamilton, Jr., Asst. U. S. Atty., Jacksonville, Fla., for appellee; Edward F. Boardman, U. S. Atty., of counsel.

Before TUTTLE, Chief Judge, and JONES and BELL, Circuit Judges.


TUTTLE, Chief Judge.

This appeal challenges the correctness of the judgment of the district court holding that the sum of $17,000 contributed by the taxpayer to the Wolfson-Montgomery Ward Stockholders Committee as a part of a proxy battle during 1955 was not allowable as a deduction as an ordinary and necessary non-business expense.1

The facts are not in dispute since substantially all of the facts were either stipulated between...

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