ELR Citation: ELR 20438
No(s). 99-68 (Ct. Cl. Jul 14, 1971)

Legal fees paid by the taxpayer to a private law firm for the firm's services in opposing highway construction through land thatthe taxpayer had earlier donated to the United States for park purposes are deductible as charitable contributions under section 170 of the Internal Revenue Code. The fees were incidental to the protection of a deductible donation, and Congress implicitly accepted the donor's expenditure of the legal fees as part of the charitable gift.

Counsel for Plaintiff:
Ellis W. Manning
Wenchel, Schulman & Manning
1625 K Street, NW
Washington, DC 20006
(202) 393-6185

Counsel for the United States:
Mark Segal Attorney
Johnnie M. Walters Asst. Attorney General
Philip R. Miller
Joseph Kovner Attorneys
Department of Justice
Washington, DC 20530
(202) 737-8200

Before COWEN, Chief Judge, LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON, and NICHOLS, Judges.