Des Portes v. United States

TIMMERMAN, Chief Judge.

In this action the plaintiff seeks to recoup an estate tax deficiency amounting to $16,449.71 assessed against the estate of Richard S. DesPortes, deceased, and paid by said estate under protest on November 21, 1949.

In addition to the aforestated claim, the “Plaintiff seeks a refund of not only this total amount, with interest, but thé additional overpayment in tax with interest resulting from the deduction allowable for the payment of attorneys’ fees in litigating this claim. As attorneys’ fees are based on a percentage of principal and interest recovered, the exact…