STURGEON v. McMAHON


155 F.Supp. 628 (1957)

John M. and Florence B. STURGEON, Plaintiffs, v. Dennis J. McMAHON as former Collector of Internal Revenue, Second District of New York, Defendant.

United States District Court S. D. New York.

October 15, 1957.


Attorney(s) appearing for the Case

Jackson, Nash, Brophy, Barringer & Brooks, New York City, for plaintiffs.

Paul W. Williams, New York City, by Robert J. Ward, New York City, of counsel, for defendant.


EDELSTEIN, District Judge.

In an action for an income tax refund, the parties have cross-moved for summary judgment on the basis of undisputed facts. The issue presented is the deductibility of certain expenditures for attorneys' fees under § 23(a) (2) of the Internal Revenue Code of 1939, 26 U.S. C.A. § 23(a)(2), as expenses incurred in the management, conservation or maintenance of property held for the production of income.

Mrs. Sturgeon's former...

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