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BOWERS v. COMMISSIONER OF INTERNAL REVENUE

No. 12844.

243 F.2d 904 (1957)

F. C. BOWERS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

April 26, 1957.

Attorney(s) appearing for the Case

N. A. Cobb, Battle Creek, Mich., Howard E. Wilder, Battle Creek, Mich., on brief, for petitioner.

Helen A. Buckley, Washington, D. C., Charles K. Rice, Lee A. Jackson, John Potts Barnes, and Harry Baum, Washington, D. C., on brief, for respondent.

Before SIMONS, Chief Judge, ALBERT LEE STEPHENS of Ninth Circuit, and McALLISTER, Circuit Judges.

McALLISTER, Circuit Judge.

Petitioner seeks the allowance, as a deduction for income tax purposes, of a fee paid to his attorneys in divorce proceedings. He claims that he is entitled to such deduction as an expense incurred to conserve and maintain income-producing property, in accordance with Section 23(a) (2) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(a) (2),1 which was in...

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