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RUOFF v. C. I. R.

No. 12907.

277 F.2d 222 (1960)

Hermann F. and Madeleine duPont RUOFF, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided April 6, 1960.

Attorney(s) appearing for the Case

Karl Riemer, Washington, D.C. (Lawrence S. Lesser, Pehle, Lesser, Mann, Riemer & Luxford, Washington, D.C., Anna H. Isenschmid, William J. Topken, Topken & Farley, New York City, on the brief), for petitioners.

Sharon L. King, Washington, D.C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A.F. Prescott, Attys., Dept. of Justice, Washington, D.C., on the brief), for respondent.

Before KALODNER, STALEY and HASTIE, Circuit Judges.

KALODNER, Circuit Judge.

Are attorney fees incurred in contesting the Attorney General's seizure of the taxpayer's1 income-producing property under the Trading with the Enemy Act, as amended,2 deductible from gross income under the provisions of Section 23 of the Internal Revenue Code of 1939, as amended?3

The question, of first impression, is presented by this petition...

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