Ruth K. Wild v. Commissioner of Internal Revenue
United States Tax Court
42 T.C. 706 (1964), acq., 1967-2 C.B. 4 (1967)
- Written by Whitney Punzone, JD
Facts
Ruth K. Wild (plaintiff) obtained a divorce and entered into a stipulation regarding child custody, child support, and property. In 1960 Wild reported the alimony payments she received from her former spouse as taxable income, and Wild claimed a deduction for legal expenses paid for the negotiation of alimony and for court hearings. The commissioner of internal revenue (defendant) did not allow the claimed deduction on the ground that the deduction was not ordinary and closely related to the production, maintenance, or protection of taxable income. Wild argued that the legal expenses were deductible under Internal Revenue Code (IRC) § 212(1) and were an ordinary and necessary expense incurred for the production of income. The commissioner argued that the expense was of a personal nature arising from the marital relationship and was not deductible pursuant to IRC §§ 262 and 212(2) and the Supreme Court’s holdings in United States v. Gilmore and United States v. Patrick.
Rule of Law
Issue
Holding and Reasoning (Kern, J.)
Dissent (Pierce, J.)
Dissent (Raum, J.)
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