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explained that many of the billing records in question relate to
a 3-day trial which primarily concerned petitioner's entitlement
to alimony.
The billing records in question are not sufficient to allow
us to ascertain with precision those legal fees which are
attributable to petitioner's alimony income. Nevertheless, the
record reflects that petitioner paid legal fees in the amount of
$9,845 to Birzon & Zakia during the taxable year in issue.
Moreover, petitioner's divorce was contentious, and the question
of alimony payments was at issue in the divorce proceedings. See
Summer v. Summer, 85 N.Y.2d 1014, 654 N.E.2d 1218 (1995)
(considering petitioner's award of maintenance in connection with
divorce proceedings). Furthermore, because petitioner's return
reflects taxable alimony received during 1992 in the amount of
$19,000, we are satisfied that a portion of petitioner's legal
fees is allocable to alimony. Relying upon the principles
enunciated in Cohan v. Commissioner, 39 F.2d 540 (2d Cir. 1930),
we conclude that $3,000 of petitioner's legal fees is
attributable to the production or collection of taxable alimony;
therefore, petitioner is entitled to a deduction in that amount.
See Feldman v. Commissioner, T.C. Memo. 1991-153.
3. Medical Expenses
During the taxable year in issue, petitioner incurred
various expenses for medical treatment and health insurance.
Respondent has conceded that petitioner paid expenses for medical
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