BROUGHTON v. C. I. R.

No. 15324.

333 F.2d 492 (1964)

Samuel S. BROUGHTON and Loretta T. Broughton, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

June 25, 1964.


Attorney(s) appearing for the Case

William C. Allee and Walter J. Murray, Detroit, Mich., for petitioners.

J. Edward Shillingburg, Department of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attorneys, Department of Justice, Washington, D. C., on brief, for respondent.

Before O'SULLIVAN, Circuit Judge, McALLISTER, Senior Circuit Judge, and WILSON, District Judge.


FRANK W. WILSON, District Judge.

This is an appeal from the decision of the Tax Court. The appellants, Samuel S. Broughton and Loretta T. Broughton, husband and wife, filed joint federal income tax returns for the years 1954 and 1955. The taxpayers reported in these returns certain income from the sale of separately owned real estate as long term capital gains. They also deducted certain expenses claimed by the husband to be entertainment and travel expense. The Commissioner...

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