The opinion
Turnee,
dissenting: I am unable to agree with the conclusion reached in the majority opinion in respect of the deduction claimed for attorney fees. The facts show that they were paid for legal services rendered in the defense of certain acts of the petitioner which were admitted in a consent decree to have been illegal, and, in my opinion, the rule laid down in Burroughs Building Material Co., v. Commissioner, 47 Fed. (2d) 178, should be applied.
Van Fossan and Sea well agree with this dissent.