Circuit Court of Appeals, Second Circuit.https://leagle.com/images/logo.png
June 30, 1939.
June 30, 1939.
Attorney(s) appearing for the Case
John C. Parsons, of Hartford, Conn. (Robinson, Robinson & Cole, Francis W. Cole, and James M. Carlisle, all of Hartford, Conn., of counsel), for petitioner.
James W. Morris, Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for Helvering, Commissioner.
William D. Mitchell, of New York City, Harold B. Tanner, of Providence, R. I., and Rollin Browne, of New York City (Mitchell, Taylor, Capron & Marsh, of New York City, and Tillinghast, Collins & Tanner, of Providence, R. I., of counsel), amici curiæ.
Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
Circuit Court of Appeals, Second Circuit.
PER CURIAM.
This case differs from Helvering v. Leonard, 2 Cir., 105 F.2d 900, handed down herewith, only in that the divorce was granted in Nevada, and the trust was in full discharge of the husband's duty to support the wife. Under the law of Nevada a settlement of the kind here in question does not conclude the divorce court as to the wife's allowance, but the allowance once made is final (Sweeney v. Sweeney, 42 Nev. 431, 179 P...
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