William K. Carpenter and Leigh P. Carpenter v. The United States

DURFEE, Judge.*

This is a suit for income taxes. In 1957 plaintiff1 incurred and paid certain attorney’s fees arising out of an uncontested divorce and separation from his former wife. Although defendant disputes the validity of a good faith allocation made by plaintifFs attorney, the evidence establishes that at least seventy percent of the total bill of $10,031.21 paid by plaintiff to his attorney represented the fee properly allocable to services and advice as to the tax consequences flowing from the divorce and separation. Primarily, plaintiff’s attorney directed his professional efforts…