Anne Archbold, by John D. Archbold, of the Estate of Anne Archbold, Deceased v. The United States

OPINION

COLLINS, Judge*

This suit for refund of Federal income taxes presents a novel issue under section 170 of the Internal Revenue Code of 1954. Involved is the deductibility, as a- charitable contribution, of legal fees paid by the taxpayer to a private law firm for the firm’s services in opposing highway construction through land which the taxpayer had earlier given to the United States for park purposes. The parties stipulated the relevant facts before the trial commissioner, and the Government now asks the court to review the commissioner’s adverse determination.

The plaintiff is executor…