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HIGGINS v. COMMISSIONER OF INTERNAL REVENUE

No. 3969.

143 F.2d 654 (1944)

HIGGINS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

June 30, 1944.

Attorney(s) appearing for the Case

Lawrence E. Green, of Boston, Mass., for petitioner.

Warren F. Wattles, Sp. Asst. to the Atty. Gen., Samuel O. Clark, Jr., and Sewall Key, Sp. Assts. to the Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for Commissioner of Internal Revenue.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

MAHONEY, Circuit Judge.

In his income tax return for the calendar year 1939, the taxpayer deducted the sum of $4,666.48 for "services rendered in connection with management, preservation and conservation of property". According to the stipulation of facts filed by the parties, $3,794.13 of this amount represented fees paid to attorneys for services and advice and $892.34 represented a bookkeeper's salary. The amount of the attorneys' fees consisting of the sum of...

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