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PATRICK v. UNITED STATES

No. 8259.

288 F.2d 292 (1961)

Talbot PATRICK and Commercial Bank of Charlotte, Administrator of the Estate of Alethia M. Patrick, deceased, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals Fourth Circuit.

Decided March 27, 1961.

Attorney(s) appearing for the Case

Arthur I. Gould, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attorneys, Department of Justice, Washington, D. C., and Joseph E. Hines, U. S. Atty., Spartanburg, S. C., on brief), for appellant.

Robert M. Ward, Rock Hill, S. C., for appellees.

Before SOPER and HAYNSWORTH, Circuit Judges, and LEWIS, District Judge.

LEWIS, District Judge.

This is an action to recover income taxes paid under a deficiency assessment arising from the disallowance of a deduction for legal fees paid to taxpayer's and his former wife's attorneys for services rendered in connection with a property settlement incident to a divorce of the parties.

The District Court for the Western District of South Carolina, hearing the case without a jury, sustained the contentions of the taxpayer,

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