ALLEN v. SELIG

No. 14190.

200 F.2d 487 (1952)

ALLEN v. SELIG.

United States Court of Appeals Fifth Circuit.

December 17, 1952.


Attorney(s) appearing for the Case

Carolyn R. Just, Sp. Asst. to Atty. Gen., John P. Cowart, U. S. Atty., Macon, Ga., for appellant.

Herman Heyman, Atlanta, Ga., for appellee.

Before HUTCHESON, Chief Judge, and HOLMES and RUSSELL, Circuit Judges.


HUTCHESON, Chief Judge.

What is in question here is the deductibility, under Sec. 23(a) (2) of the Internal Revenue Code,1 of reasonable legal fees and incidental expenses incurred by the taxpayer in connection with a suit brought by her against the executors of her husband's estate to obtain a declaration that she was an equal owner with him of real estate, the legal title to which was in his name at his death.

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