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ARCHBOLD v. UNITED STATES

No. 99-68.

444 F.2d 1120 (1971)

Anne ARCHBOLD, by John D. Archbold, Executor of the Estate of Anne Archbold, Deceased v. The UNITED STATES.

United States Court of Claims.

July 14, 1971.

Attorney(s) appearing for the Case

Ellis W. Manning, Washington, D. C., attorney of record, for plaintiff. Wenchel, Schulman & Manning, Washington D. C., of counsel.

Mark Segal, Washington, D. C., with whom was Asst. Atty. Gen., Johnnie M. Walters, for defendant. Philip R. Miller and Joseph Kovner, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON and NICHOLS, Judges.

OPINION

COLLINS, Judge.*

This suit for refund of Federal income taxes presents a novel issue under section 170 of the Internal Revenue Code of 1954. Involved is the deductibility, as a charitable contribution, of legal fees paid by the taxpayer to a private law firm for the firm's services in opposing highway construction through land which the taxpayer had earlier given to the United States for park purposes. The parties stipulated...

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