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(DOWNLOAD) "Owens v. Commissioner of Internal Revenue" by United States Court Of Appeals Fifth Circuit. # Book PDF Kindle ePub Free

Owens v. Commissioner of Internal Revenue

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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.


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