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POWELL v. UNITED STATES

Civ. 66-835, 66-845.

294 F.Supp. 977 (1969)

Frank C. POWELL, Jr. and Doris Dae Powell, Plaintiffs, v. UNITED STATES of America, Defendant. H. H. HELGERSON and D. F. Helgerson, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. South Dakota, S. D.

January 27, 1969.

Attorney(s) appearing for the Case

Robert C. Heege, of Davenport, Evans, Hurwitz & Smith, Sioux Falls, S. D., for plaintiffs.

Harold C. Doyle, U. S. Dist. Atty., for the District of South Dakota, and Gene R. Bushnell, Asst. U. S. Atty., of Sioux Falls, S. D., and Daniel J. Dinan, Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM DECISION

NICHOL, Chief Judge.

Taxpayers have brought two actions, consolidated for trial by stipulation, requesting a refund in taxes paid during 1961 and 1962 on the ground that their deduction of certain legal fees from their gross income during the years in question, which the Commissioner disallowed, was allowable under Sec. 212 of the Internal Revenue Code of 1954.

The facts (also stipulated) are as follows: On December 3, 1960, taxpayers...

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