District Court, E.D. Louisiana October 3, 1962, Nos. 10698 CA, 10697 CA (Price v. Usury)

FRANK B. ELLIS, District Judge.

This case involves the disallowance, by the District Director of the Internal Revenue, of certain deductions for expenses on the 1957 income tax returns of Isaac R. Price and his wife, Alice, and Richard F. Price and his wife, May.