Payment of Ex-Spouses Divorce Attorneys Fees, Writing a Client Letter Facts:

Your client, NormanWesterly,was formerly married to his ex-wife, Maria Eastman. Although Norman and Maria ultimately reached anagreement regarding the division of their property, their divorce was drawn out and litigious. Eachpartys attorney spent many hours representing them during the divorce proceeding, which resultedin substantial legal fees being separatelyincurred by both Norman and Maria. As he was ordered to do by the divorce judge, Norman paid$25,000 of Marias divorce attorneys fees to Marias attorney. Norman would like you to determinewhether his payment of Mariasdivorce attorneys fees is deductible for federal income tax purposes.

Required:

First Step: Identify the relevant Code sections and regulations and find a court decision that isrelevant to Normans situation. Be sure to check the citator to make sure that the case is currentand that subsequent authority has not affected the precedential value of the decision.

Second Step: Based on your findings in the first step, write a brief letter to Norman telling himwhether or not hecan deduct the $25,000 he paid to Marias divorce attorney.