Case Name: Clarence J. SAPP and Hilda C. Sapp, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1962-11-02
Citations: 309 F.2d 143
Docket Number: No. 19535
Parties: Clarence J. SAPP and Hilda C. Sapp, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 309
Pages: 143–143

Head Matter:
Clarence J. SAPP and Hilda C. Sapp, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 19535.
United States Court of Appeals Fifth Circuit.
Nov. 2, 1962.
Harold E. Smith, Atlanta, Ga., Smith, Webb & Dreher, Atlanta, Ga., of counsel, for petitioners. ;
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept, of Justice, Crane C. Hauser, Chief Counsel and Glen E. Plardy, Atty., I. R. S., Robert N. Anderson and Ralph A. Muoio, Attys., Dept. of Justice, Washington, D. C., for respondent.
Before TUTTLE, Chief Judge, WISDOM, Circuit Judge, and JOHNSON, District Judge.

Opinion:
PER CURIAM.
This petition for review raises the question whether the Tax Court decision was clearly erroneous in finding that a portion of the automobile expense, including an allowance for -depreciation, claimed by the taxpayer as a deduction, was personal in nature and not deductible, where, in addition to using it in his medical practice, the taxpayer used the automobile to "commute" to work, to go home for lunch, and to attend social functions.
The facts are adequately set forth in the opinion of the Tax Court reported at 36 T.C. 852. We conclude also that the reasoning and decision of the Tax Court is correct. That decision is, therefore, affirmed on the opinion of the Tax Court.