LEWIS v. COMMISSIONER OF INTERNAL REVENUE

No. 77, Docket 24520.

253 F.2d 821 (1958)

Joseph LEWIS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Second Circuit.

Decided April 7, 1958.


Attorney(s) appearing for the Case

Paul Arnold, Richard Z. Steinhaus, New York City, for petitioner-appellant.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, J. Dwight Evans, Jr., Attys., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before MEDINA, LUMBARD and WATERMAN, Circuit Judges.


WATERMAN, Circuit Judge.

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...

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