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United States v. Patrick, 372 U.S. 53 (1963)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Patrick, 372 U.S. 53 (1963)
United States v. Patrick No. 22 Argued March 28, 1962 Restored to the calendar for reargument April 2, 1962 Reargued December 6, 1962 Decided February 18, 1963 372 U.S. 53
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
Syllabus
Respondent sued for refund of part of the income tax paid by him for the year 1956, contending that certain legal fees paid by him to his attorneys and those representing his wife in connection with a property settlement incidental to divorce proceedings instituted by his wife were deductible under § 212(2) of the Internal Revenue Code of 1954 as "ordinary and necessary expenses paid or incurred . . . for the management, conservation, or maintenance of property held for the production of income." He contended that the property settlement was designed to satisfy his marital obligations to his wife and protect the interests of their children and, at the same time, preserve his control over a newspaper publishing company to which he had devoted many years of effort.
Held: Since the claims asserted by the wife in the divorce action arose from respondent’s marital relationship with her, and not from any profitseeking activity, none of the legal fees paid by respondent is deductible as "business" expenses. United States v. Gilmore, ante, p. 39. Pp 53-57
288 F.2d 292 reversed.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Patrick, 372 U.S. 53 (1963) in 372 U.S. 53 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=1SDZMWG4IJHLE9H.
MLA: U.S. Supreme Court. "Syllabus." United States v. Patrick, 372 U.S. 53 (1963), in 372 U.S. 53, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=1SDZMWG4IJHLE9H.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Patrick, 372 U.S. 53 (1963). cited in 1963, 372 U.S. 53. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=1SDZMWG4IJHLE9H.
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