Case Name: GEO. J. HAENN, Inc., v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1945-02-14
Citations: 147 F.2d 682
Docket Number: No. 8762
Parties: GEO. J. HAENN, Inc., v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 147
Pages: 682–682

Head Matter:
GEO. J. HAENN, Inc., v. COMMISSIONER OF INTERNAL REVENUE.
No. 8762.
Circuit Court of Appeals, Third Circuit.
Argued Feb. 12, 1945.
Decided Feb. 14, 1945.
Edward J. Mingey, of Philadelphia, Pa., for petitioner.
Harry Baum, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before PARKER and GOODRICH, Circuit Judges, and BARD, District Judge.

Opinion:
PER CURIAM.
The only question involved in the case is whether certain expenditures should be allowed as deductions from income of taxpayer, on the ground that they constituted ordinary and necessary business expenses within the meaning of sec. 23(a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 23(a). The question is one of fact (Com'r v. Heininger, 320 U.S. 467, 47S, 64 S.Ct. 249) ; and the finding of the Tax Court finds ample support in the evidence. The decision appealed from will accordingly be affirmed. Dobson v. Com'r, 320 U.S. 489, 64 S.Ct. 239.
Affirmed.