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Income Tax Keyed to Lind
Fleischman v. Commissioner
Citation:45 T.C. 439 (U.S.T.C. 1966)
Petitioner and his wife had entered into an antenuptial agreement prior to their marriage. As part of the agreement, Petitioner would pay his wife $5,000 upon divorce and in exchange, she would agree to release any and all claims to his real, personal, or mixed property. Six years later, in 1961, Petitioner’s wife filed for divorce and filed a separate action to invalidate the antenuptial agreement. Petitioner’s wife argued that he had made false representations as to the validity of the agreement and as to the nature and extent of Petitioner’s property. She argued that the provisions made to her under the antenuptial agreement were grossly disproportionate to her husband’s wealth in actuality. Petitioner deducted $3,000 for legal expenses related to defending this lawsuit from his 1962 tax return.
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