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C. I. R. v. DOERING

No. 182, Docket 28322.

335 F.2d 738 (1964)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Otto C. DOERING, Jr., and Lucy T. Doering, Respondents.

United States Court of Appeals Second Circuit.

Decided June 30, 1964.

Attorney(s) appearing for the Case

Michael I. Smith, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attys., John B. Jones, Jr., Acting Asst. Atty. Gen., Dept. of Justice, Washington, D. C.), for petitioner.

John E. Tobin, New York City (Donovan, Leisure, Newton & Irvine, John C. Baity, Martin M. Spiegel, New York City, of counsel), for respondents.

Before WATERMAN, FRIENDLY and HAYS, Circuit Judges.

FRIENDLY, Circuit Judge.

The Commissioner of Internal Revenue invites us to reverse a decision of the full Tax Court, 39 T.C. 647 (1963), permitting the taxpayer to deduct $6,760 of legal fees and related expenses as an ordinary and necessary expense paid or incurred "for the production or collection of income" under § 212(1) of the Internal Revenue Code of 1954. We must decline the invitation...

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