DUFFY, Circuit Judge.
This is a suit for recovery of income taxes in the sum of $5,772.46, paid by Ross W. McKinstry, now deceased, for the year 1946. The question at issue is whether a taxpayer in computing net income may deduct, under § 23(a) (2) of the Internal Revenue Code, 26 U.S. C.A., attorney fees incurred in defending a claim for federal estate taxes asserted against him as transferee. The district court determined that the attorney fees and costs paid...
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