Fleischman v. Commissioner
United States Tax Court
Petitioner entered into an antenuptial agreement which determined rights of his spouse upon dissolution of the marriage by annulment or divorce. Six years later his wife sued for divorce and brought a separate action to set aside the antenuptial agreement. Held, the legal expenses of defending an action to declare an antenuptial contract invalid are personal and not deductible.
1Opinion of the Court
Simpson, Judge:
The Commissioner has determined a deficiency in the petitioner’s income tax for 1962 in the amount of $725.60. The issue in this case is whether the petitioner may deduct legal expenses incurred in defending his wife’s lawsuit to set aside their antenuptial contract.
FINDINGS OF FACT
Meyer J. Fleischman, the petitioner, is a physician in Cincinnati, Ohio. He reported his income on the cash method of accounting and filed his 1962 income tax return with the district director of internal revenue at Cincinnati, Ohio.
On February 25,1955, petitioner entered into an antenuptial…
2Cases cited21 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- United States v. GilmoreSupreme Court of the United States · 1963
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- McDonald v. CommissionerSupreme Court of the United States · 1944
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3Cited by17 opinions
- Hatt v. CommissionerUnited States Tax Court · 1969
- Favrot v. United StatesDistrict Court, E.D. Louisiana · 1982
- Conway v. CommissionerUnited States Tax Court · 1994
- Earle v. CommissionerUnited States Tax Court · 1969
- Estate of Melcher v. Comm'rUnited States Tax Court · 2009
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