WM. ANDRESS, JR., AND DEVONA C. ANDRESS, PETITIONERS-APPELLANTS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE
WM. ANDRESS, JR., AND DEVONA C. ANDRESS, PETITIONERS-APPELLANTS,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE
423 F.2d 679
Court of Appeals for the Fifth Circuit (1970)
Positive Treatment
Cited by 8 cases
Opinion of the Court
PER CURIAM:
William Andress, Jr., a lawyer, contends that part of his social expenses are deductible from his gross income. Because the Canons of Ethics prohibit the legal profession from advertising or soliciting, he maintains that soeial and entertainment activities are an ordinary and necessary expense of his professional operations.
For the reasons set forth in the Tax Court below, Andress v. Commissioner, 1969, 51 T.C. 863, we conclude that Andress’s expenses were entertainment expenses which he failed to qualify under section 274(a) (1) and (d) of the Internal Revenue Code of 1954.
The judgment of the Tax Court is affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Handelman v. Commissioner OF Internal Revenue, 509 F.2d 1067 (2d Cir. 1975)
-
Cam F. Dowell, Jr. v. United States, 522 F.2d 708 (5th Cir. 1975)
-
Hippodrome Oldsmobile, Inc. v. United States, 474 F.2d 959 (6th Cir. 1973)
Previewing 3 of 4 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligence