United States v. Gilmore

In 1955 the California Supreme Court confirmed the award to the respondent taxpayer of a decree of absolute divorce, without alimony, against his wife Dixie Gilmore. 1 45 Cal. 2d 142, 287 P. 2d 769. The case before us involves the deductibility for federal income tax purposes of that part of the husband’s legal expense incurred in such proceedings as is attributable to his successful resistance of his wife’s claims to certain of his assets asserted by her to be community property under California law. 2 The claim to such deduction, which has been upheld by the Court of Claims, - Ct. Cl. -,…