1. Home
  2. Browse Decisions
  3. F.2d
  4. 82 F.2d
  5. 82 F.2d 173 (1936)
 

HELVERING v. BROOKS

No. 5.

82 F.2d 173 (1936)

HELVERING, Com'r of Internal Revenue, v. BROOKS.

Circuit Court of Appeals, Second Circuit.

March 2, 1936.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch, Norman Keller, and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.

Jacob Mertens, Jr., of New York City (Marshal Stearns, of New York City, of counsel), for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.

SWAN, Circuit Judge.

On June 4, 1930, the respondent Brooks created an irrevocable trust which provided for the payment to Mrs. Brooks during her life of $12,000 a year out of the trust income. She was then suing her husband for divorce in Florida, and in that proceeding a decree of divorce was entered on June 5th. The decree contained no provision as to alimony or property rights of the wife. It is stipulated, however, that the husband and wife had agreed upon the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases