Income Tax Keyed to Lind
Meyer J. Fleischman v. Commissioner
Petitioner, Meyer J. Fleishman, entered into an ante-nuptial agreement with Joan Ruth Francis providing that in case of divorce Petitioner would pay Joan $5,000 in consideration for which Joan released all interest in Petitioner’s property. During the divorce, the wife sought Petitioner’s property. Petitioner did not deduct the legal fees for the divorce, but did deduct $3,000 for legal expenses incurred in defending the suit to invalidate the antenuptial agreement. The deduction was not allowed.
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