Gilmore v. United States: The Divorce

5 Pages Posted: 22 Jan 2008  

Joel S. Newman

Wake Forest University - School of Law

Abstract

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

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

Joel S. Newman (Contact Author)

Wake Forest University - School of Law ( email )

P.O. Box 7206
Winston-Salem, NC 27109
United States

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