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from the marital relationship rather than the spouse's activities
in holding such income-producing property. In United States v.
Gilmore, 372 U.S. 39, 49 (1963), the Supreme Court indicated
that--
the origin and character of the claim with respect to
which an expense was incurred, rather than its
potential consequences upon the fortunes of the
taxpayer, is the controlling basic test of whether the
expense was "business" or "personal" and hence whether
it is deductible or not under * * * [the predecessor to
section 212]. * * *
See also United States v. Patrick, 372 U.S. 53, 56 (1963).
Even if the legal fees were incurred to protect the
ownership of petitioner's home, and, consequently, the home
office, petitioner has failed to show that the fees are
deductible as expenses of a profit-seeking activity. In United
States v. Gilmore, supra at 48, the Supreme Court stated--
If two taxpayers are each sued for an automobile accident
while driving for pleasure, deductibility of their
litigation costs would turn on the mere circumstance of the
character of the assets each happened to possess, that is,
whether the judgments against them stood to be satisfied
out of income- or nonincome-producing property. We should
be slow to attribute to Congress a purpose producing such
unequal treatment among taxpayers, resting on no rational
foundation.
Petitioner has not demonstrated that the legal expenses incurred
in the criminal action are related to his trade or business or to
any other income-producing activity conducted by him.
Commissioner v. Tellier, 383 U.S. 687, 689 (1966). Therefore,
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