CADDEN v. WELCH

No. 14541.

298 F.2d 343 (1962)

Mary Lee CADDEN, Executrix of the Estate of George A. Burnett, deceased, Plaintiff-Appellant, v. Russell A. WELCH, District Director of Internal Revenue, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

January 17, 1962.


Attorney(s) appearing for the Case

Horace W. Baggott, Dayton, Ohio, for plaintiff-appellant, Waldo E. Young, Eaton, Ohio, Baggott & Johnston, Dayton, Ohio, on the brief.

Charles B. E. Freeman, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Attys., Tax Div., Washington, D. C., Joseph P. Kinneary, U. S. Atty., Columbus, Ohio, H. Donald Hawkins, Asst. U. S. Atty., Dayton, Ohio, on the brief.

Before MILLER, Chief Judge, and WEICK and O'SULLIVAN, Circuit Judges.


O'SULLIVAN, Circuit Judge.

This appeal involves the disallowance, as a deduction for Federal Estate Tax purposes, of fees paid by an executrix to attorneys for their successful defense of a will contest. A resulting tax deficiency of $3,421.00 was paid by the executrix and the instant suit was brought for its recovery. The District Judge dismissed the complaint.

Appellant, Mary Lee Cadden, was executrix and a general...

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