Frank S. Norcross, Thomas M. Farr and Margaret Hundley Farr v. United States

This is an income tax case. The appellants sue to recover taxes for the years 1942-1943 which they say were erroneously paid to the government. The case turns upon the question whether Section 107(a) of the Internal Revenue Code of 1939, 26 U.S.C. § 107(a), gives the plaintiffs rights. This, in turn, depends upon the nature of the employment of two of the plaintiffs, members of the bar, for legal representation of certain trusts and estates.

The' trial court concluded that the nature of the employment did not establish a case for the plaintiffs. Because the conclusion rests upon a fact finding…