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MORGAN'S ESTATE v. C. I. R.

No. 19746.

332 F.2d 144 (1964)

ESTATE of Joseph P. MORGAN, deceased and Margaret Koehler Morgan, surviving spouse, et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

May 22, 1964.

Attorney(s) appearing for the Case

W. H. Talbot, New Orleans, La., Edmund L. Brunini, Brunini, Everett, Grantham & Quin, Jackson, Miss., for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Alan D. Pekelner, Crombie J. D. Garrett, Attys., Dept. of Justice, Crane C. Hauser, Chief Counsel, I.R.S., J. M. Morawski, Atty., I.R.S., Washington, D. C., for respondent.

Before HUTCHESON, RIVES and GEWIN, Circuit Judges.

GEWIN, Circuit Judge.

The controversy presented by this case involves the deductibility of certain expenses1 for the years 1956 and 1957 arising out of litigation. The taxpayers2 deducted the expenses in their 1956 and 1957 income tax returns, and contend that they were authorized to do so under Section 162 or Section 212, Internal Revenue Code of 1954. The Commissioner

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