Turner v. U.S.

Full title: BETSY CAROLYN TURNER, Independent Executrix of the Estate of Sally C…

Court: United States District Court, N.D. Texas, Dallas Division

Date published: Jul 1, 2004

CIVIL ACTION NO, 3:03-CV-0294-G (N.D. Tex. Jul. 1, 2004)

Opinion

CIVIL ACTION NO, 3:03-CV-0294-G.

July 1, 2004

ORDER

A. JOE FISH, Chief Judge, District

Before the court is the motion of the plaintiff Betsy Carolyn Turner ("Turner") for final judgment on her claim for an estate tax deduction of attorneys' fees incurred (or to be incurred) in prosecuting her claim for a refund. Although Turner is clearly entitled to a deduction for reasonable attorneys' fees, see Treas. Reg. § 20.2053-3, she has presented the court with virtually no evidence regarding the reasonableness of those fees. See TEX. DISCIPLINARY R. PROF. CONDUCT 1.04(b) (outlining eight "[f]actors that may be considered in determining the reasonableness of a fee . . .").

Accordingly, Turner's motion for a final judgment is DENIED without prejudice to her refiling this motion — within fifteen (15) days of this order — together with evidence showing the reasonableness of the attorneys' fees she has incurred (or will incur) in prosecuting her claim for a tax refund.

SO ORDERED.