Wilson v. Comm'r
United States Tax Court
Legal expenses paid by widow in connection with obtaining property under her right of dower held capital expenditures, nondeductible under section 212, I.R.C. 1954.
1Opinion of the Court
OPINION.
Raum, Judge:
The Commissioner determined deficiencies in income tax of petitioners in the amounts of $2,088.22 for 1956 and $4,655.96 for 1957. Petitioners, then husband and wife residing in Palm Beach, Florida, filed joint income tax returns for the years in controversy with the district director of internal revenue at Jacksonville. They have since been divorced and the wife is now known as Evelyn M. Smith, her name during a prior marriage. The sole issue for decision relates to the deductibility of attorney’s fees paid by her in connection with establishing her right to dower growing…
2Cases cited10 opinions
- Lykes v. United StatesSupreme Court of the United States · 1952
- Louisiana Land & Exploration Co. v. CommissionerUnited States Tax Court · 1946
- Bowers v. LumpkinCourt of Appeals for the Fourth Circuit · 1944
- Louisiana Land & Exp. Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1947
- Safety Tube Corp. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1948
5 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Reed v. CommissionerUnited States Tax Court · 1970
- Manufacturers Hanover Trust Company, as Trustee Under Indenture Dated November 15, 1927, Made by Henry H. Rogers, Deceased v. The United StatesUnited States Court of Claims · 1963
- Byrne v. CommissionerUnited States Tax Court · 1988
- Estate of Davis v. CommissionerUnited States Tax Court · 1982
24 more not listed; retrieve them via the Exa API.