Fleischman (P) entered into a antenuptial agreement with Joan Ruth Francis. The agreement was made in contemplation of marriage. P and Joan were married, and then six years later Joan filed for divorce. Joan made a prayer for equitable division of all properties despite the prenup agreement. Joan then filed a suit to set aside the prenup based on deception and misrepresentation as she had no idea of the nature and extent of all of P's property. Divorce was granted in 1962. The suit to rescind and dismiss the prenup was dismissed with prejudice. P deducted $3,000 for the defense of the prenup agreement. The IRS disallowed that deduction.