Tax Research

Payment of Ex. Spouse's Divorce Attorney's Fees , Writing Client Letter. Facts : your client, Norman Westerly, Regarding the division of their, Their divorce was drowned out and litigious. each party's attorney spent many hours representing them during the divorce proceeding, which resulted in substantial legal fees being separately incurred by both Norman and Maria. as he was ordered to do by the divorce judge, Norman paid 25000 $ of Maria's divorce attorney fees to Maria's attorney. Norman Would Like to determine whether his payment of Maria's divorce attorney fees is deductible for federal Income Tax.

Required:

First Step: Identify the relevant RIA (IRS) Code sections and regulation and find a court decision that is relevant to Normans situation. Be sure to check the citator to make sure that the case is current and that the subsequent authority has not affected the precedential Value of the decision.

Second Step: Based on your finding in the first step, Write a brief letter to Norman telling him whether or not he can deduct the $25000 he paid to Maria's divorce attorney