OWENS v. C. I. R.

No. 17524.

273 F.2d 251 (1959)

Shelby OWENS and Dorothy H. Owens, Husband and Wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

December 29, 1959.


Attorney(s) appearing for the Case

Wentworth T. Durant, Robert J. Hobby, Dallas, Tex., for petitioners.

Arthur I. Gould, Atty., Robert N. Anderson, Lee. A. Jackson, Dept. of Justice, Washington, D. C., Rollin H. Transue, Sp. Atty., Arch M. Cantrall, Chief Counsel, I. R. S., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., for respondent.

Before CAMERON, JONES and BROWN, Circuit Judges.


CAMERON, Circuit Judge.

This petition for review of a decision of the Tax Court presents this question: Whether the Tax Court correctly held that the taxpayer1 was not entitled to deduct, under § 23(a) (2) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(a) (2), an amount paid to an attorney with respect to legal services rendered in connection with a divorce proceeding which included a property settlement, when it is undisputed...

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