Talbot Patrick and Commercial Bank of Charlotte, Administrator of the Estate of Alethia M. Patrick, Deceased v. United States

LEWIS, District Judge.

This is an action to recover income taxes paid under a deficiency assessment arising from the disallowance of a deduction for legal fees paid to taxpayer’s and his former wife’s attorneys for services rendered in connection with a property settlement incident to a divorce of the parties.

The District Court for the Western District of South Carolina, hearing the case without a jury, sustained the contentions of the taxpayer, 186 F.Supp. 48, and the Government appealed. 1

We adopt the findings of fact by the District Court which are substantially as follows:

The taxpayer was…