United States v. Patrick
372 U.S. 53 (1963)

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U.S. Supreme Court

United States v. Patrick, 372 U.S. 53 (1963)

United States v. Patrick

No. 22

Argued March 28, 1962

Restored to the calendar for reargument April 2, 1962

Reargued December 6, 1962

Decided February 18, 1963

372 U.S. 53

Syllabus

Respondent sued for refund of part of the income tax paid by him for the year 1956, contending that certain legal fees paid by him to his attorneys and those representing his wife in connection with a property settlement incidental to divorce proceedings instituted by his wife were deductible under § 212(2) of the Internal Revenue Code of 1954 as "ordinary and necessary expenses paid or incurred . . . for the management, conservation, or maintenance of property held for the production of income." He contended that the property settlement was designed to satisfy his marital obligations to his wife and protect the interests of their children and, at the same time, preserve his control over a newspaper publishing company to which he had devoted many years of effort.

Held: Since the claims asserted by the wife in the divorce action arose from respondent's marital relationship with her, and not from any profitseeking activity, none of the legal fees paid by respondent is deductible as "business" expenses. United States v. Gilmore, ante, p. 372 U. S. 39. Pp 372 U. S. 53-57

288 F.2d 292 reversed.

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