Moir v. United States

MAGRUDER, Circuit Judge.

In outline the case is thus: An executor petitions the Tax Court for redetermination of a large deficiency in estate taxes claimed by the Commissioner. The Tax Court decides in petitioner’s favor. Three months later, the Tax Court’s decision becomes final, putting petitioner’s victory beyond the possibility of upset on further review. The counsel for the executor presents his bill, the amount of which depended upon the ultimate outcome of the litigation and upon how high up the case had to be fought. The executor pays the bill — a proper expense of administration,…