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TRACY v. UNITED STATES

No. 356-55.

284 F.2d 379 (1960)

L. M. TRACY and Reba A. Tracy v. UNITED STATES.

United States Court of Claims.

December 1, 1960.

Attorney(s) appearing for the Case

James R. Murphy, Washington, D. C., for plaintiffs.

Robert Livingston, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. James P. Garland and Myron C. Baum, Washington, D. C., were on the briefs.

DURFEE, Judge.

This is a suit for refund of income taxes based on plaintiffs'1 claim that they are entitled to a deduction for the calendar year 1950 of $11,500 in legal fees either as a trade or business expense under section 23(a) (1) (A) of the 1939 Internal Revenue Code, 26 U.S.C.A. § 23 (a) (1) (A), or as a non-trade or nonbusiness expense under section 23(a) (2).2...

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