KELCE v. COMMISSIONER
United States Tax Court
Held: Legal fees expended by wife to establish her claim to be surviving wife entitled to dower rights, which claim was settled with estate, are not deductible under sec. 212, sec. 1.212-1(k), Income Tax Regs., but rather represent a capital expense incurred to prove a property right in first instance.
1Opinion of the Court
DOROTHY SIVLEY KELCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
KELCE v. COMMISSIONER
Docket No. 1249-77.
United States Tax Court
T.C. Memo 1978-506; 1978 Tax Ct. Memo LEXIS 6; 37 T.C.M. (CCH) 1851-79;
December 26, 1978, Filed
Held: Legal fees expended by wife to establish her claim to be surviving wife entitled to dower rights, which claim was settled with estate, are not deductible under sec. 212, sec. 1.212-1(k), Income Tax Regs., but rather represent a capital expense incurred to prove a property right in first instance.
Michael G. Goldstein, for the petitioner.
Theodore F.…
2Cases cited3 opinions
- Steel Constructors, Inc. v. CommissionerUnited States Tax Court · 1978
- Grabien v. CommissionerUnited States Tax Court · 1967
- Ramos v. CommissionerUnited States Tax Court · 1962