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FIRST NATIONAL BANK OF ATLANTA v. UNITED STATES

Civ. A. No. 6788.

202 F.Supp. 702 (1962)

The FIRST NATIONAL BANK OF ATLANTA and M. E. Kilpatrick, Co-Executors of the Estate of Gus T. Dodd, Deceased, Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court N. D. Georgia, Atlanta Division.

January 12, 1962.

Attorney(s) appearing for the Case

Smith, Kilpatrick, Cody, Rogers & McClatchey, Harry Mehre, Jr., and Barry Phillips, Atlanta, Ga., for plaintiffs.

Charles D. Read, Jr., Acting U. S. Atty., Slaton Clemmons, Asst. U. S. Atty., Atlanta, Ga., for defendant.

HOOPER, District Judge.

This is an action brought by the Executors of the Estate of Gus T. Dodd, deceased, against the Government for refund of taxes. Plaintiffs contend that a certain fee of $25,000.00 paid by deceased in his lifetime was a deductible item, the Government does not agree. After many motions and hearings in the case it finally resolved itself down into a determination of these two questions.

1 — Did the fee represent part of "the ordinary...

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