STEPHENS, Circuit Judge.
The taxpayer has appealed from a judgment of the District Court which held that that portion of his attorney fees in his divorce action which was chargeable to the community property issue was not deductible under Section 23(a) (2) of the 1939 Internal Revenue Code, 26 U.S.C.A. § 23(a) (2), as "* * * ordinary and necessary expenses paid * * * for the management, conservation, or maintenance of property held for the production of income...
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