F. C. Bowers v. Commissioner of Internal Revenue

McALLISTER, Circuit Judge.

Petitioner seeks the allowance, as a deduction for income tax purposes, of a fee paid to his attorneys in divorce proceedings. He claims that he is entitled to such deduction as an expense incurred to conserve and maintain income-producing property, in accordance with Section 23(a) (2) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(a) (2), 1 which was in effect at the time the divorce proceedings occurred and the legal fees paid.

The Commissioner determined that the attorney fee represented personal expense in connection with the divorce proceedings, arising…