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UNITED STATES v. PATRICK

No. 22.

372 U.S. 53 (1963)

UNITED STATES v. PATRICK ET AL.

Supreme Court of United States.

Restored to the calendar for reargument April 2, 1962.

Reargued December 6, 1962.

Decided February 18, 1963.

Attorney(s) appearing for the Case

Wayne G. Barnett reargued the cause for the United States. With him on the briefs were Solicitor General Cox, Assistant Attorney General Oberdorfer, Richard J. Medalie, Melva M. Graney, Harold C. Wilkenfeld and Arthur I. Gould.

Robert M. Ward reargued the cause and filed briefs for respondents.

MR. JUSTICE HARLAN delivered the opinion of the Court.

This case presents the question, similar to that decided today in No. 21, United States v. Gilmore, ante, p. 39, as to the deductibility of certain legal fees paid by the respondent to his attorneys and attorneys representing his wife in connection with divorce proceedings instituted by the wife. In a suit for refund contesting the Commissioner's disallowance...

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