Brown v. United States

MEMORANDUM OPINION

BRATTON, District Judge.

This matter having come on for trial before the Court without a jury, the Court, having received the evidence, now files this Memorandum Opinion.

Taxpayers Warren T. and Josephine B. Brown have sued for a refund of taxes they claim to have been wrongfully assessed by virtue of the disallowance of certain deductions taken by them on their 1964 income tax return.

Taxpayers expended $1,155.98 in legal fees in the partition of property in Mississippi partly owned by Mrs. Brown. The Court finds that this was a capital expenditure and was properly disallowed…