Court of Appeals for the Second Circuit January 18, 1983, 410, Docket 81-6185 (Orlo G. Burch and Marjorie C. Burch v. United States)

MANSFIELD, Circuit Judge:

Orlo G. Burch and Marjorie C. Burch

1

appeal from a judgment of the Northern District of New York, Howard G. Munson,

Chief Judge,

denying plaintiffs’ claim that certain attorney’s fees paid by plaintiffs were deductible under § 212 of the Internal Revenue Code.