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Petitioner also submitted a receipt in the amount of $133.86
for safety shoes that he testified are required for his job. We
will allow petitioner a deduction in this amount as an employee
business expense to the extent that the amount exceeds the
limitation contained in section 67(a).
Other Miscellaneous Deductions
Of the $5,151 at issue in this category, the parties agree
that petitioner paid $1,000 in legal expenses during 1991. Legal
expenses are deductible under section 162 or 212 if they are
ordinary and necessary expenses incurred in a trade or business,
expenses incurred for the management, conservation, or
maintenance of property held for the production of income, or
expenses incurred with respect to Federal income taxes. Personal
expenses are not deductible. Sec. 262. Petitioner contends that
$1,000 was incurred in connection with a suit concerning his
Federal income taxes. Whether a legal expense is deductible
under section 162 or 212 depends on the origin and nature of the
expense. United States v. Gilmore, 372 U.S. 39, 42 (1963). It
appears from an order of the Circuit Court of Tuscaloosa County,
Alabama, filed July 15, 1991, that petitioner's former wife
brought an action against petitioner to recover from petitioner
various amounts including "monies withheld from * * * [the former
wife's] income tax refund by the Internal Revenue Service for
payment of taxes due from * * * [petitioner which petitioner] was
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