Whittemore v. United States

MEMORANDUM OPINION

HARPER, Chief Judge.

This suit was instituted by the plaintiffs for a refund of income taxes paid by the taxpayers as a result of deficiency assessments for the years 1959 and 1960. The suit was timely filed and jurisdiction of this court exists under 28 U.S. C.A. § 1346. The deficiency assessments result from the disallowance of part of the deductions claimed by taxpayers for trustee’s commissions paid in two trusts and executor's and attorney’s fees paid in an estate upon final distribution of the two trusts and the estate, of which the plaintiff, Clinton L. Whittemore,…