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entitled to deduct as legal expenses payments made to McGee &
Gelman in the amount of $7,278.
The expenses remaining in issue in the amount of $6,515 were
paid to the law firm Birzon & Zakia with regard to petitioner's
divorce action against her former husband. Section 212 permits
deductions for all ordinary and necessary expenses paid or
incurred for the production of income, or for the management,
conservation, or maintenance of property held for the production
of income. Generally, attorney's fees and other costs paid in
connection with a divorce, separation, or decree for support are
personal expenses which are nondeductible by either spouse. Sec.
1.262-1(b)(7), Income Tax Regs. The regulations further provide,
however, that legal fees paid by a taxpayer are deductible
pursuant to section 212 insofar as they are attributable to the
production or collection of taxable alimony payments. Id.; see
also Hesse v. Commissioner, 60 T.C. 685, 693-694 (1973), affd.
without published opinion 511 F.2d 1393 (3d Cir. 1975).
Petitioner argues that the legal expenses in issue were paid
in order to secure alimony owed to her by her former husband and
are, therefore, deductible. At trial, petitioner offered as
evidence the billing records of Birzon & Zakia. Petitioner
explained that, in accordance with the laws of the State of New
York, a party in a divorce proceeding must establish entitlement
to alimony by proving that he or she maintained a certain
lifestyle during the course of the marriage. Petitioner further
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