Leigh v. United States

MEMORANDUM OPINION AND ORDER

ROVNER, District Judge.

Plaintiffs, Charles and Marie Leigh brought this suit against defendant, the United States, claiming a refund of $3,766 in taxes which the Leighs paid after the Commissioner of the Internal Revenue Service disallowed a $11,009 deduction on taxpayers’ federal income tax return for 1978. Plaintiffs allege that under the circumstances, legal expenses incurred in defending a lawsuit concerning a sale of stock were deductible from ordinary income under section 212 of the Internal Revenue Code of 1954, while defendant maintains that they are…