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In United States v. Gilmore, 372 U.S. 39, 48 (1963), the
Supreme Court held that the test for whether legal fees are
business or personal expenses depends upon whether the claim
arises in connection with the taxpayer's profit-seeking
activities or his personal activities. Under this "origin of the
claim" test, the Court held that legal expenses paid to defeat
claims arising from a marital relationship were personal and non-
deductible. Id. at 51. The Court noted that it is irrelevant
whether the taxpayer's income-producing property would be
affected by the outcome of the divorce proceeding. See id. at
48.
Petitioner testified that his legal fees were "related to
the divorce proceeding as it related to [his] business."
Petitioner's uncorroborated testimony was general, vague, and
conclusory. Under these circumstances, we are not required to,
and do not, rely on petitioner's testimony to sustain his burden
of establishing error in respondent's determination. See Lerch
v. Commissioner, 877 F.2d 624, 631-632 (7th Cir. 1989), affg.
T.C. Memo. 1987-295; Tokarski v. Commissioner, 87 T.C. 74, 77
(1986). Petitioner provided no further evidence that the legal
expenses arose out of his businesses. In applying the Gilmore
test, the origin of petitioner's claim arose from the marital
relationship between petitioner and Mrs. Condello, and not from
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