[DOWNLOAD] "Lewis v. Commissioner of Internal Revenue" by United States Court Of Appeals Second Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Lewis v. Commissioner of Internal Revenue
- Author : United States Court Of Appeals Second Circuit
- Release Date : January 07, 1958
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 68 KB
Description
The taxpayer appeals from a decision of the Tax Court, 27 T.C. 158, sustaining the disallowance by the respondent of certain deductions claimed by the taxpayer in his income tax returns for the years 1947, 1948 and 1949. Each of the disallowed deductions was for expense incurred by the taxpayer in connection with litigation stemming from marital discord between him and his wife. The principal problem raised on this appeal is the recurring one of ascertaining whether a taxpayers expenses are deductible from gross income under Section 23 (a) of the Internal Revenue Code of 1939, 26 U.S.C. § 23 (a), or whether they are personal expenses which, under Section 24 (a) (1) are not so deductible.