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USRY v. PRICE

No. 20374.

325 F.2d 657 (1963)

Chester A. USRY, District Director of Internal Revenue, Appellant, v. Richard F. PRICE and May G. Price et al., Appellees.

United States Court of Appeals Fifth Circuit.

November 26, 1963.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Louis C. LaCour, U. S. Atty., New Orleans, La., Robert J. Golten, David O. Walter, Attys., Dept. of Justice, Washington, D. C., for appellant.

Donald W. Doyle, Howard J. Smith, New Orleans, La., for appellees, Doyle, Smith & Doyle, New Orleans, La., of counsel.

Before CAMERON, WISDOM and GEWIN, Circuit Judges.

GEWIN, Circuit Judge.

This is an appeal by the District Director of Internal Revenue from a summary judgment of the District Court for the Eastern District of Louisiana holding that legal expenses incurred by the appellees, hereinafter referred to as the taxpayers, in a concursus proceeding1 brought by the California Company, were deductible under § 212 of the Internal Revenue Code of 1954.2

Appellant...

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