HELLER v. COMMISSIONER OF INTERNAL REVENUE

No. 10679.

147 F.2d 376 (1945)

HELLER v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. HELLER.

Circuit Court of Appeals, Ninth Circuit.

January 27, 1945.


Attorney(s) appearing for the Case

Samuel S. Stevens, Lloyd W. Dinkelspiel, and Victor E. Cappa, all of San Francisco, Cal., for taxpayer.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, Harold C. Wilkenfeld, and Helen Goodner, Sp. Asst. to Atty. Gen., for the Commissioner.

Before GARRECHT, MATHEWS, and STEPHENS, Circuit Judges.


GARRECHT, Circuit Judge.

On order of this court, the proceedings on the petition of Walter S. Heller, taxpayer, and the petition of the Commissioner of Internal Revenue for review of the decision of the Tax Court are consolidated.

The question raised by the petition of the Commissioner of Internal Revenue is whether attorney's fees paid by the taxpayer in connection with litigation for the cash value of shares of stock were allowable as a deduction from gross...

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