UNITED STATES v. GILMORE

No. 21.

372 U.S. 39 (1963)

UNITED STATES v. GILMORE ET UX.

Supreme Court of United States.

Restored to the calendar for reargument April 2, 1962.

Reargued December 5-6, 1962.

Decided February 18, 1963.


Attorney(s) appearing for the Case

Wayne G. Barnett reargued the cause for the United States. With him on the briefs were Solicitor General Cox, Assistant Attorney General Oberdorfer, Richard J. Medalie, Melva M. Graney, Harold C. Wilkenfeld and Arthur I. Gould.

Eli Freed reargued the cause and filed briefs for respondents.


MR. JUSTICE HARLAN delivered the opinion of the Court.

In 1955 the California Supreme Court confirmed the award to the respondent taxpayer of a decree of absolute divorce, without alimony, against his wife Dixie Gilmore.1 45 Cal.2d 142, 287 P.2d 769. The case before us involves the deductibility for federal income tax purposes of that part of the husband's legal expense...

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