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THIRD NATIONAL BANK IN NASHVILLE v. UNITED STATES

No. 19741.

427 F.2d 343 (1970)

THIRD NATIONAL BANK IN NASHVILLE, William F. Howard and Laurence B. Howard, Jr., Co-Executors of the Estate of Ellen F. Stempfel, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

May 28, 1970.

Attorney(s) appearing for the Case

Stuart A. Smith, Dept. of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief; Charles H. Anderson, U. S. Atty., Nashville, Tenn., of counsel, for appellant.

William F. Howard, Nashville, Tenn., Boult, Hunt, Cummings & Conners, Nashville, Tenn., on the brief, for appellees.

Before WEICK and EDWARDS, Circuit Judges, and O'SULLIVAN, Senior Circuit Judge.

EDWARDS, Circuit Judge.

In this case the United States appeals from a decision of the United States District Court for the Middle District of Tennessee. In a careful opinion the United States District Judge held that legal fees arising out of an appraisal proceeding through which taxpayers'1 minority stockholding was appraised for purposes of a merger acquisition were ordinary and necessary business expenses and deductible under section...

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