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deWEESE v. UNITED STATES

Civ. No. 67-60.

276 F.Supp. 901 (1967)

Lawrence E. deWEESE and Martha May deWeese, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Oregon.

October 19, 1967.

Attorney(s) appearing for the Case

Thomas B. Brand, Brand, Lee & Scott, Salem, Or., for plaintiffs.

Mitchell Rogovin, Asst. Atty. Gen., Jerome Fink, Robert Livingston, Edward O. C. Ord, Attys., Dept. of Justice, Washington, D. C., Sidney I. Lezak, U. S. Atty., Portland, Or., for defendant.

OPINION

SOLOMON, Chief Judge:

Lawrence E. deWeese and Martha May deWeese sued the United States to recover $555.98 plus interest for income taxes paid for 1962.

On September 17, 1961, the plaintiffs' minor son was killed. Lawrence E. deWeese was appointed administrator of his son's estate. The estate reported no income and showed administrative costs of $4,500.00 for attorney's fees. The parties agree that $3,825.99 of this amount was incurred as...

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