UNITED STATES v. LYKES

No. 13156.

188 F.2d 964 (1951)

UNITED STATES v. LYKES.

United States Court of Appeals Fifth Circuit.

April 27, 1951.


Attorney(s) appearing for the Case

Francis W. Sams, Ellis N. Slack, Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Herbert S. Phillips, U. S. Atty., Tampa, Fla., for appellant.

George W. Ericksen, Chester H. Ferguson, Tampa, Fla., for appellee.

Before HOLMES, McCORD and STRUM, Circuit Judges.


STRUM, Circuit Judge.

This is a suit to recover an alleged overpayment of income tax for the year 1944. The controlling question is whether, in computing the plaintiff-taxpayer's income tax for 1944, he is entitled under 26 U.S.C.A. § 23(a) (2) to deduct from gross income the amount he paid in that year as attorney's fees in contesting with the Commissioner of Internal Revenue the amount of plaintiff's gift tax liability for 1940. Judgment below was for the taxpayer...

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