District Court, D. South Dakota January 27, 1969, Civ. 66-835, 66-845 (Powell v. United States)

MEMORANDUM DECISION

NICHOL, Chief Judge.

Taxpayers have brought two actions, consolidated for trial by stipulation, requesting a refund in taxes paid during 1961 and 1962 on the ground that their deduction of certain legal fees from their gross income during the years in question, which the Commissioner disallowed, was allowable under Sec. 212 of the Internal Revenue Code of 1954.