Lewis v. Commissioner
United States Tax Court
Petitioner paid fees of psychiatrists, special guardian, and attorneys in defending suits instituted by his wife to have him declared insane and an incompetent; fees for his attorneys' services in connection with the revocation of a trust, in defending a suit for an accounting brought by his wife, and in connection with separation proceedings instituted by his wife; and legal expenses incurred by his wife which he paid pursuant to the agreement settling their controversies.
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Petitioner paid fees of psychiatrists, special guardian, and attorneys in defending suits instituted by his wife to have him declared insane and an incompetent; fees for his attorneys' services in connection with the revocation of a trust, in defending a suit for an accounting brought by his wife, and in connection with separation proceedings instituted by his wife; and legal expenses incurred by his wife which he paid pursuant to the agreement settling their controversies. Held, such expenses are not deductible by petitioner under section 23 (a) (2), I. R. C. 1939.
1Opinion of the Court
OPINION.
Tietjens, Judge:
Respondent has disallowed the deduction of the various expenses here in issue on the grounds that they all relate to petitioner’s marital difficulties and are, therefore, nondeductible personal expenses. We must decide whether they are, as petitioner contends, deductible under section 23 (a) (2) of the 1939 Code1 as “ordinary and necessary expenses paid or incurred * * * for the management, conservation, or maintenance of property held for the production of income.”
The issue is whether the principal reason for incurring the expenses was for the protection of…
2Cases cited17 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Bowers v. LumpkinCourt of Appeals for the Fourth Circuit · 1944
- Rassenfoss v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1946
- Gale v. CommissionerUnited States Tax Court · 1949
12 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Reed v. CommissionerUnited States Tax Court · 1970
- Joseph Lewis v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Ruoff v. CommissionerUnited States Tax Court · 1958
- Rafter v. CommissionerUnited States Tax Court · 1973
- Fred W. Amend Co. v. CommissionerUnited States Tax Court · 1970
34 more not listed; retrieve them via the Exa API.