(Download) "Owens v. Commissioner of Internal Revenue" by United States Court Of Appeals Fifth Circuit. " Book PDF Kindle ePub Free
eBook details
- Title: Owens v. Commissioner of Internal Revenue
- Author : United States Court Of Appeals Fifth Circuit.
- Release Date : January 29, 1959
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
This petition for review of a decision of the Tax Court presents this question: Whether the Tax Court correctly held that the taxpayer was not entitled to deduct, under § 23(a)(2) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(a)(2), an amount paid to an attorney with respect to legal services rendered in connection with a divorce proceeding which included a property settlement, when it is undisputed that the entire amount was paid for the protection of income or income-producing property and no part was paid in connection with the personal matters involved in the divorce proceedings.