United States Tax Court.
The Commissioner has determined a deficiency in income tax for the year 1945 in the amount of $20,778.33. He now agrees that petitioner is entitled to deduct $22,276 for attorneys' fees and expenses incurred in litigation to recover support payments from petitioner's former husband, which were paid in 1945. There are two issues to be decided: Whether periodic support payments are taxable to petitioner under section 22 (k). If the first issue is decided against the petitioner...
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