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WILLIAMS v. McGOWAN

No. 81.

152 F.2d 570 (1945)

WILLIAMS v. McGOWAN, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

December 20, 1945.

Attorney(s) appearing for the Case

Mandeville, Buck, Teeter & Harpending and Joseph W. Buck, all of Elmira, N. Y., and Charles Swan III, of New York City, for appellant.

Benjamin H. Pester, of Washington, D. C., Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and A. F. Prescott, Sp. Assts. to the Atty. Gen., and George L. Grobe, U. S. Atty., and Norman Kirchgraber, Asst. U. S. Atty., both of Buffalo, N. Y., for appellee.

Jacob J. Kaplan and Elden McFarland, both of Boston, Mass. (Nutter, McClennen & Fish and M. Ward Whalen, all of Boston, Mass., of counsel), amici curiae.

Before L. HAND, SWAN, and FRANK, Circuit Judges.

L. HAND, Circuit Judge.

This is an appeal from a judgment dismissing the complaint in an action by a taxpayer to recover income taxes paid for the year 1940. Of the two questions involved the first is whether $700 which the plaintiff paid to attorneys to secure the refund of his taxes paid for the years 1936 and 1937, was a proper deduction under § 23(a) (2) of the Internal Revenue Code as amended by § 121 of the Act of 1942, 26 U.S.C.A. Int.Rev.Code, &...

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