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on child support he paid the state of TN and child's mother
Dorine Furuya, neither of which would provide petr. with
accounting of monies rec'd. despite several written requests from
the petr". Petitioner testified that approximately $12,000 of
this claimed deduction was for child support payments, and
approximately $2,000 was for attorney's fees and expenses of the
litigation concerning child support payments. The portion of
this claimed deduction that relates to child support payments is
not deductible. Secs. 71(c), 215(b). The portion of this
claimed deduction that relates to the litigation costs concerning
child support payments is not deductible since it is a personal,
living, or family expense which is not deductible under section
262. United States v. Gilmore, 372 U.S. 39 (1963). Furthermore,
petitioner has failed to prove that the amounts he claimed as
deductions were expenditures he actually made in 1991. We hold
that petitioner is not entitled to deduct the amount he claims to
be deductible as a "repayment under claim of right".
Petitioner deducted $5,000 in legal fees for the year 1991
that he testified related to his unsuccessful attempt to obtain
unemployment compensation through litigation. Section 212
allows, in the case of individual taxpayers, a deduction for all
the ordinary and necessary expenses paid or incurred during the
taxable year for the production or collection of income.
Respondent does not argue that legal fees to collect unemployment
compensation are not deductible if paid. See United States. v.
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