Le Mond v. Commissioner
United States Tax Court
Held, that attorneys' fees paid or incurred by the petitioner during the taxable years in connection with securing a financial settlement with her husband incident to separation and divorce are deductible as nonbusiness expenses within the meaning of section 23 (a) (2), in so far as they resulted in the production or collection of income taxable to the petitioner under the provisions of section 22 (k) of the Internal Revenue Code.
1Opinion of the Court
OPINION.
ARUNdell, Judge:
The sole issue presented herein is whether the petitioner is entitled to deduct as nonbusiness expense under section 23 (a) (2) of the Internal Revenue Code the sums of $7,500 and $3,000 expended by her in 1943 and 1944, respectively, for attorneys’ fees in securing a financial settlement with her husband incident to their separation and divorce.
In our opinion, the issue in respect to the deductibility of such expense under section 23 (a) (2) is clearly controlled by our decision in Elsie B. Gale, 13 T. C. 661, decided this day, wherein we held that legal expense paid…
2Cases cited1 opinion
- Gale v. CommissionerUnited States Tax Court · 1949
3Cited by36 opinions
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Smith's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Norton v. CommissionerUnited States Tax Court · 1951
- Lewis v. CommissionerUnited States Tax Court · 1956
- Howard v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
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