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NICKELL v. C.I.R.

No. 86-1010.

831 F.2d 1265 (1987)

Jane K. NICKELL, now Jane K. Johnson by marriage, and Joan D. Kincaid, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided October 27, 1987.

Attorney(s) appearing for the Case

Fred T. Goldberg, Jr., Chief Counsel, I.R.S., Washington, D.C., Michael L. Paup (Lead Counsel), Roger M. Olsen, Tax Div. Dept. of Justice, Ann Belanger Durney, Steven W. Parks, argued, Washington, D.C., Marlene Gross, Washington, D.C., for respondent-appellee.

Paul E. Sullivan, Brown, Todd & Heyburn, Lexington, Ky., C. Christopher Trower, argued, Scott W. Dolson, Brown, Todd & Heyburn, Louisville, Ky., for petitioners-appellants.

Before NELSON and RYAN, Circuit Judges, and ENSLEN, District Judge.

RYAN, Circuit Judge.

The taxpayers, Jane Johnson and Joan Kincaid, appeal a Tax Court decision rejecting the deduction of certain legal expenses. The central issue in the case is whether Treas.Reg. § 1.212-1(k) should be read to create an exception to the general rule of nondeductibility of expenses incurred to "recover" property. The proposed exception would render deductible, under I.R.C. § 212, the expense of...

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