Mary Lee Cadden, of the Estate of George A. Burnett, Deceased v. Russell A. Welch, District Director of Internal Revenue

O’SULLIVAN, Circuit Judge.

This appeal involves the disallowance, as a deduction for Federal Estate Tax purposes, of fees, paid by an executrix to attorneys for their successful defense of a will contest. A resulting tax deficiency of $3,421.00 was paid by the executrix and the instant suit was brought for its recovery. The District Judge dismissed the complaint.

Appellant, Mary Lee Cadden, was executrix and a general and the sole residuary legatee under the will of George A. Burnett, deceased. The estate exceeded $100,000.00. In addition to the general and residuary legacies of Mary Cadden,…