Neill v. Commissioner
United States Tax Court
Petitioner brought suit to have the judgment granting her a divorce from her former husband declared void, the property settlement agreement approved therein set aside, and a new judgment entered granting her a valid divorce and making a proper division of the community property. In connection with this suit she paid an attorney fee of $ 3,000 during the taxable year involved.
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Petitioner brought suit to have the judgment granting her a divorce from her former husband declared void, the property settlement agreement approved therein set aside, and a new judgment entered granting her a valid divorce and making a proper division of the community property. In connection with this suit she paid an attorney fee of $ 3,000 during the taxable year involved. Held, the $ 3,000 attorney fee is not deductible under section 212(2), I.R.C. 1954, since the matter out of which it grew was a personal or family one and also because it was expended for the purpose of acquiring a…
1Opinion of the Court
OPINION
Scott, Judge:
Respondent determined a deficiency in petitioner’s income tax for the calendar year 1961 in the amount of $2,039.88.
One of the issues raised by the pleadings has been disposed of by agreement of the parties, leaving for our decision whether petitioner is entitled to deduct a legal fee in the amount of $3,000 paid in connection with a lawsuit against her former husband seeking a redivision of property which was divided pursuant to an allegedly void judgment granting petitioner a divorce.
All of the facts have been stipulated and are found accordingly.
Petitioner, an unmarried…
2Cases cited12 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- United States v. PatrickSupreme Court of the United States · 1963
- Heller v. CommissionerUnited States Tax Court · 1943
- Joseph Lewis v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Industrial Aggregate Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Fleischman v. CommissionerUnited States Tax Court · 1966
- Gunn v. CommissionerUnited States Tax Court · 1967
- McBride v. CommissionerUnited States Tax Court · 1987
- Fleischman v. CommissionerUnited States Tax Court · 1966
- Gunn v. CommissionerUnited States Tax Court · 1967
1 more not listed; retrieve them via the Exa API.