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C. I. R. v. SHAPIRO

No. 12789.

278 F.2d 556 (1960)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Michael SHAPIRO and Rae Shapiro, Respondents.

United States Court of Appeals Seventh Circuit.

June 3, 1960.

Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Abbott M. Sellers, Lee A. Jackson, I. Henry Kutz, Melvin L. Lebow, Attorneys, Department of Justice, Washington, D. C., for petitioner.

A. L. Skolnik, Milwaukee, Wis., for respondent.

Before HASTINGS, Chief Judge, SCHNACKENBERG, Circuit Judge, and MERCER, District Judge.

HASTINGS, Chief Judge.

The Commissioner of Internal Revenue here petitions for review of a decision of the Tax Court of the United States which granted certain income tax deductions to respondents Michael Shapiro and his wife, Rae Shapiro. The deductions concerned legal expenses arising from the successful defense of a criminal tax evasion charge brought against Rae Shapiro. This appears to be a case of first impression in a court of appeals.

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