Orlo G. Burch and Marjorie C. Burch v. United States

MANSFIELD, Circuit Judge:

Orlo G. Burch and Marjorie C. Burch 1 appeal from a judgment of the Northern District of New York, Howard G. Munson, Chief Judge, denying plaintiffs’ claim that certain attorney’s fees paid by plaintiffs were deductible under § 212 of the Internal Revenue Code. 2 Because we believe that a substantial portion of the attorney’s fees were deductible under § 212, we reverse in part and remand for further proceedings.

A. Monroe Burch, father of plaintiff Orlo Burch, died in 1954. His will placed certain stocks in trust, the income to be paid to his wife (Orlo’s mother) for…