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PYNE v. UNITED STATES

No. 44007.

35 F.Supp. 81 (1940)

PYNE et al. v. UNITED STATES.

Court of Claims.

October 7, 1940.

Attorney(s) appearing for the Case

Allen G. Gartner, of Washington, D. C., for plaintiff.

Elizabeth B. Davis, of Washington, D. C., and Samuel O. Clark, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D.C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, and GREEN, Judges.

WHITAKER, Judge.

This case involves the right of the estate of Percy R. Pyne, deceased, in computing its income tax, to deduct attorney's fees and attorney's expenses from the gross income of the estate.

Supplement E of Title I of the Revenue Act of 1934, 48 Stat. 680, 727, 26 U.S.C.A. Int.Rev.Code, § 161 et seq., provides for the taxation of the income of estates and trusts. Section 161 (a) under that supplement...

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