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We sustain respondent’s determination that petitioner is not
entitled to the IRA contribution deduction.
The second issue for decision is whether petitioner is
entitled to deduct the payment of certain legal fees to her
attorney in connection with petitioner’s divorce.
Personal, living, and family expenses generally are not
deductible by taxpayers. Sec. 262(a). Attorney’s fees and other
costs paid in connection with a divorce generally are personal
expenses and therefore nondeductible. Sec. 1.262-1(b)(7), Income
Tax Regs. On the other hand, expenses paid for the production or
collection of income, or in connection with the determination,
collection, or refund of any tax, generally are deductible. Sec.
212(1), (3). This is the case even if the expenses are paid in
connection with a divorce. Sec. 1.262-1(b)(7), Income Tax Regs.;
United States v. Gilmore, 372 U.S. 39 (1963); Swain v.
Commissioner, T.C. Memo. 1996-22, affd. without published opinion
96 F.3d 1439 (4th Cir. 1996).
The legal fees which petitioner paid to her attorney were
paid in order to secure petitioner’s divorce. They were not paid
in order to secure the production of income (i.e., alimony), and
petitioner does not allege that they were paid in connection with
any tax advice. Thus, the legal fees are personal expenses which
are nondeductible under section 262(a).
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