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GALEWITZ v. C. I. R.

No. 264, Docket 32814.

411 F.2d 1374 (1969)

Samuel GALEWITZ and Marian Galewitz, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals Second Circuit.

Decided June 2, 1969.

Attorney(s) appearing for the Case

Mitchell Rogovin, Asst. Atty. Gen., Washington, D. C. (Lee A. Jackson, William A. Friedlander, Howard M. Koff, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellant.

Joseph Strum, New York City (Murray Kurman, New York City, on the brief), for appellees.

Before MOORE and FEINBERG, Circuit Judges, and McLEAN, District Judge.

McLEAN, District Judge:

Samuel and Marian Galewitz filed a joint income tax return for the calendar year 1961 in which they took a deduction for legal fees in the amount of $11,568.95 which Samuel Galewitz paid in that year to attorneys who had represented him in successfully defending an action brought against him and others in the Supreme Court, New York County, by his step-mother, Hannah Galewitz. The Commissioner disallowed the deduction on the ground that the...

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