Wolfson v. Commissioner
United States Tax Court
Petitioners, husband and wife during the taxable years, were engaged in divorce proceedings. They filed joint income tax returns for those years. Held, litigation expenses incurred by the wife were not deductible in the joint returns. Those expenses related in substantial part to the spouses' community property, and to the extent that they related to alimony they were allocable to alimony pendente lite which was not reportable as income in the joint returns.
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Petitioners, husband and wife during the taxable years, were engaged in divorce proceedings. They filed joint income tax returns for those years. Held, litigation expenses incurred by the wife were not deductible in the joint returns. Those expenses related in substantial part to the spouses' community property, and to the extent that they related to alimony they were allocable to alimony pendente lite which was not reportable as income in the joint returns. Sec. 71(a)(3), I.R.C. 1954. The wife abandoned her claim to permanent alimony and any possible remaining portion of the litigation…
1Opinion of the Court
Gerald G. Wolfson and Rima Wolfson, Petitioners v. Commissioner of Internal Revenue, Respondent
Wolfson v. Commissioner
Docket No. 1384-65
United States Tax Court
47 T.C. 290; 1966 U.S. Tax Ct. LEXIS 7;
December 14, 1966, Filed
Decision will be entered for the respondent.
Petitioners, husband and wife during the taxable years, were engaged in divorce proceedings. They filed joint income tax returns for those years. Held, litigation expenses incurred by the wife were not deductible in the joint returns. Those expenses related in substantial part to the spouses' community property, and to the extent…
2Cases cited7 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- United States v. PatrickSupreme Court of the United States · 1963
- Le Mond v. CommissionerUnited States Tax Court · 1949
- Korman v. CommissionerUnited States Tax Court · 1961
- Buckley v. CommissionerUnited States Tax Court · 1962
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