ORDER
MARTIN, Chief Judge.
This matter is before the Court upon defendant's motion for summary judgment in an action for income tax refund pursuant to 28 U.S.C. § 1340. On their 1956 income tax return plaintiff, husband and wife who filed a joint return and hereinafter referred to as taxpayer, claimed as a deduction certain legal fees incurred in the defense of a civil suit brought against the husband. The taxpayer contends that the legal fees are deductible...
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