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BRINSON v. TOMLINSON

No. 17399.

264 F.2d 30 (1959)

S. B. BRINSON and Leota L. Brinson, Appellants, v. Laurie W. TOMLINSON, Director of Internal Revenue for the District of Florida, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied April 22, 1959.

Attorney(s) appearing for the Case

Michel G. Emmanuel, Tampa, Fla., Thomas L. Marr, of Mabry, Reaves, Carlton, Fields & Ward, Tampa, Fla., for appellants.

Meyer Rothwacks, I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., Robert F. Nunez, III, Asst. U. S. Atty., Tampa, Fla., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., James L. Guilmartin, U. S. Atty., Robert F. Nunez, III, Asst. U. S. Atty., Tampa, Fla., for appellee.

Before RIVES, TUTTLE and CAMERON, Circuit Judges.

RIVES, Circuit Judge.

This appeal concerns a claimed overpayment of income tax for the year 1952, arising out of the disallowance of a deduction of an attorney's fee paid by a partnership of which the taxpayer, S. B. Brinson, was a member. The district court adopted as its findings of fact a stipulation entered into between the parties.1 Upon those facts, the court made conclusions of law adverse...

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