Court of Appeals for the Fifth Circuit August 14, 1959, 17673 (Mrs. Mildred Rittenberg, Wife of and Bernard Wohl v. United States)

JOHN R. BROWN, Circuit Judge.

The question here, as in so many tax cases, is whether the expenditures by Taxpayer were deductible either as a Section 23(a) (1) (A) “ordinary and necessary” business expense or a Section 23 (a) (2) “ordinary and necessary” non-business expense paid for the production or collection of income. Internal Revenue Code 1939, Section 23, 26 U.S.C.A.