Legal Opinion
Joseph W. Harris v. United States
Court of Appeals for the Ninth Circuit
Decided February 3, 1960No. 16015PublishedCited by 10 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
The taxpayer has appealed from a judgment of the District Court which held that that portion of his attorney fees in his divorce action which was chargeable to the community property issue was not deductible under Section 23(a) (2) of the 1939 Internal Revenue Code, 26 U.S.C.A. § 23(a) (2), as “ * * * ordinary and necessary expenses paid -x- * * for £he management, conservation, or maintenance of property held for the production of income.”
The facts were largely stipulated. In the divorce suit, Harris contended that there was no community property, while his wife…
2Cases cited5 opinions
- Lykes v. United StatesSupreme Court of the United States · 1952
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Howard v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- S. B. Tressler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- E. S. Shipp v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
3Cited by10 opinions
- Talbot Patrick and Commercial Bank of Charlotte, Administrator of the Estate of Alethia M. Patrick, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1961
- Danskin, Inc. v. Comm'rUnited States Tax Court · 1963
- Gilmore v. United StatesDistrict Court, N.D. California · 1965
- Hatt v. CommissionerUnited States Tax Court · 1969
- Hughes v. United StatesDistrict Court, E.D. Texas · 1961
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