5 Pages Posted: 22 Jan 2008
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.
Keywords: taxation, divorce
JEL Classification: H24
Suggested Citation: Suggested Citation
Newman, Joel S., Gilmore v. United States: The Divorce. Tax Notes, Vol. 116, No. 6, 2007; Wake Forest Univ. Legal Studies Paper No. 1086110. Available at SSRN: https://ssrn.com/abstract=1086110