Rust-Oleum Corp. v. United States

DECISION ON MERITS

WILL, District Judge.

Plaintiff sues for income tax refunds of deficiency assessments heretofore paid, attributable to disallowed deductions for “professional fees” of $8,296.-821 for its fiscal year 1961 and $59,-008.492 for its fiscal year 1962. The *797expenditures were payments to plaintiff’s attorney, Charles B. Cannon, in connection with litigation instituted on April 28, 1960, in Ohio against the Tremco Manufacturing Company, and the costs of public surveys made during the course of that litigation, which was settled,3 the surveys later being used in connection with…