PETSCHEK v. UNITED STATES

No. 392, Docket 28678.

335 F.2d 734 (1964)

Viktor PETSCHEK and Mary Petschek, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided July 16, 1964.


Attorney(s) appearing for the Case

M. Bernard Aidinoff, New York City (Sullivan & Cromwell, New York City) (Kendyl K. Monroe, New York City, of counsel), for plaintiffs-appellants.

Bruno Lederer, New York City (Robert M. Morgenthau, U. S. Atty. for the Southern District of New York), for defendant-appellee.

Before LUMBARD, Chief Judge, and FRIENDLY and KAUFMAN, Circuit Judges.


FRIENDLY, Circuit Judge:

The sole issue in this appeal from a judgment of the District Court for the Southern District of New York dismissing plaintiffs' complaint for an income tax refund is the deductibility of legal fees and expenses paid by Viktor Petschek in 1955 and 1956. Judge Levet held the deduction to have been properly denied by the Commissioner, on the two grounds that the sums in controversy were not expenses...

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