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McDONALD v. HELVERING

No. 6227.

74 F.2d 1005 (1934)

McDONALD v. HELVERING, Commissioner of Internal Revenue.

United States Court of Appeals for the District of Columbia.

Decided December 10, 1934.

Attorney(s) appearing for the Case

H. C. Kilpatrick, of Washington, D. C., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, F. E. Youngman, and Robert H. Jackson, all of Washington, D. C., for respondent.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.

MARTIN, Chief Justice.

An appeal from a decision of the Board of Tax Appeals (28 B. T. A. 1234), affirming a determination by the Commissioner of Internal Revenue of a deficiency of $12,681.70 in petitioner's income tax return for the year 1927.

The question arises upon the disallowance by the Commissioner of a deduction claimed by petitioner in the amount of $25,000, because of the payment of that sum to petitioner's divorced wife from his share of his father...

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