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
Meyer J. Fleischman, Petitioner, v. Commissioner of Internal Revenue, Respondent
Fleischman v. Commissioner
Docket No. 3606-64
United States Tax Court
45 T.C. 439; 1966 U.S. Tax Ct. LEXIS 140;
February 21, 1966, Filed
Decision will be entered for the respondent.
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…
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
16 more not listed; retrieve them via the Exa API.