____ Legal expenses incurred for defense of title to property were not deducted.
____ Legal expenses incurred for the purpose of getting a divorce are personal expenses and were not deducted. (However, legal expense for tax advice related to a divorce and legal costs to collect taxable alimony may be deductible.)
____ Legal expenses incurred in connection with influencing the public at large were not deducted.
____ Legal expenses incurred in connection with the purchase and sale of a personal residence were not deducted.
____ Legal expenses incurred in construction of business buildings were not deducted but were capitalized.
____ Legal expenses allocable to tax-exempt income were not deducted.
____ Legal expenses incurred in the preparation of a will were not deducted.
____ Legal expenses incurred solely for personal reasons and not in connection with the production of income were not deducted.
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© 1986, 1998 to 2002, Jack Warren Wade, Jr.
