Archibold v. United States

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 ...