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Sheehan v. Commissioner of Internal Revenue

U.S. COURT OF APPEALS, 2ND CIRCUIT


June 18, 1974

PATRICK SHEEHAN AND ANNA SHEEHAN, PETITIONERS-APPELLANTS
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLANT.

Before HON. J. JOSESH SMITH, WALTER R. MANSFIELD CIRCUIT Judges, JOHN R. BARTELS, District Judge.

This cause came on to be heard on the transcript of record from The Tax Court of the United States [*] , and was argued by counsel.

ON CONSIDERATION WHEREOF, it is now hereby ordered, adjudged, and decreed that the [*] order [*] of said The Tax Court of the United States be and it hereby is reversed with directions to disallow the entire amount, One Thousand and Ninety Seven Dollars and Twenty Cents ($1,097.20), claimed by petitioner as automobile expense applicable to business during the year 1967. See Fausner v. Commissioner, 413 U.S. 838 (1973); Coker v. Commissioner, 480 F.2d 156 (2d Cir. 1973) with costs to be taxed against the appellants.

19740618

© 1998 VersusLaw Inc.



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