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United States v. Gilmore
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United States v. Gilmore : ウィキペディア英語版
United States v. Gilmore

''United States v. Gilmore'', , was a federal income tax case before the United States Supreme Court.
== Background ==
In the course of a hotly contested divorce, the taxpayer had incurred substantial legal fees in defending against his wife's claim to ownership of a controlling interest in the family business. Had she succeeded, his principal source of livelihood—his salary as chief executive—might be jeopardized.
Accordingly, he sought to deduct some of these fees for the "conservation ... of property held for the production of income."

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「United States v. Gilmore」の詳細全文を読む



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