District Court, E.D. Pennsylvania March 23, 1964, Civ. A. No. 32569 (Kaufman v. United States)

HIGGINBOTHAM, District Judge.

Both the plaintiff, Morgan S. Kaufman, and the defendant, United States of America, move for summary judgment 1 in this suit for tax refund2 in which plaintiff claims deductions for legal and related expenses incurred by him in the process of obtaining reinstatement to the Bar. The parties agree that there are no factual issues in dispute.