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United States v. Patrick

372 U.S. 53 (1963)

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United States v. Patrick

United States Supreme Court
372 U.S. 53 (1963)

Facts

In 1955 Talbot Patrick (plaintiff) was sued by his wife for divorce. Patrick and his wife entered into a property-settlement agreement to settle matters relating to the ownership of stocks in a publishing company, business real estate, two houses, and independently owned securities. The agreement stated it would settle matters growing out of the marital relationship. The South Carolina divorce court granted Patrick’s wife a divorce, approved the property-settlement agreement, and ordered Patrick to pay legal fees for both himself and his wife. For the tax year 1956, Patrick claimed a deduction for a portion of the legal fees relating to the rearranging of stock interests and business real estate. The commissioner of internal revenue (defendant) did not allow the deduction. The district court found the expenses to be deductible pursuant to § 212(2) of the Internal Revenue Code of 1954. The court of appeals affirmed the lower court’s decision. The Supreme Court granted certiorari.

Rule of Law

Issue

Holding and Reasoning (Harlan, J.)

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