family expense statute

family-expense statute.

1. A state law that permits a charge against the property of a spouse for family debts such as rent, food, clothing, and tuition. [Cases: Husband and Wife 19(1).]

2. A section of the federal tax code providing that a person may not deduct expenses incurred for family, living, or personal purposes. IRC (26 USCA) § 262. See NECESSARIES. [Cases: Internal Revenue 3364. C.J.S. Internal Revenue §§ 270, 280.]

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