(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 ร§ 23(a)(2) of the Internal Revenue Code of 1939, 26 U.S.C.A. ร§ 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.