Wild v. Commissioner
United States Tax Court
Held, amounts paid by a wife to her attorneys allocable to obtaining alimony includable in her gross income are deductible under section 212(1), 1954 Code.
1Opinion of the Court
OPINION
KeRN, Judge:
Respondent determined a deficiency of $1,541.90 in petitioner’s Federal income tax for the year 1960. The only issue presented for our decision is whether respondent correctly determined that petitioner is not entitled to a claimed deduction of $6,000 for legal fees in obtaining monthly alimony payments incident to a divorce proceeding as an ordinary and necessary expense for the production or collection of income pursuant to section 212(1) of the Internal Revenue Code of 1954.1
All of the facts have been stipulated and are found accordingly.
Petitioner Ruth K. Wild is an…
2Cases cited10 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Shomaker v. CommissionerUnited States Tax Court · 1962
- Elliott v. CommissionerUnited States Tax Court · 1963
- United States v. PatrickSupreme Court of the United States · 1963
- Gale v. CommissionerUnited States Tax Court · 1949
5 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Hesse v. CommissionerUnited States Tax Court · 1973
- Swenson v. CommissionerUnited States Tax Court · 1965
- Fleischman v. CommissionerUnited States Tax Court · 1966
- Neill v. CommissionerUnited States Tax Court · 1964
- Wolfson v. CommissionerUnited States Tax Court · 1966
20 more not listed; retrieve them via the Exa API.