Gilmore v. United States: The Divorce
Joel S. Newman
Wake Forest University - School of Law
Tax Notes, Vol. 116, No. 6, 2007
Wake Forest Univ. Legal Studies Paper No. 1086110
In United States v. Gilmore, the U.S. Supreme Court held that Mr. Gilmore's legal expenses pursuant to his divorce were nondeductible. The opinion mentioned in passing the wife's sensational and reputation-damaging charges of marital infidelity. The California Appellate Court noted that the case was ... one of the most sordid and revolting with which courts are required to deal. This article describes the Gilmore divorce in state court, with help from the breathless coverage of the San Francisco Chronicle.
Number of Pages in PDF File: 5
Keywords: taxation, divorce
JEL Classification: H24Accepted Paper Series
Date posted: January 22, 2008
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