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HELVERING v. FITCH

No. 243.

309 U.S. 149 (1940)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. FITCH.

Supreme Court of United States.

Decided January 29, 1940.

Attorney(s) appearing for the Case

Mr. Arnold Raum, with whom Solicitor General Jackson, Assistant Attorney General Clark, and Mr. Sewall Key were on the brief, for petitioner.

Messrs. William D. Mitchell and Arnold F. Schaetzle, with whom Mr. Rollin Browne was on the brief, for respondent.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

Petitioner claimed that an amount of $7,128 distributed in 1933 under a so-called alimony trust to respondent's divorced wife should have been included in respondent's taxable income for that year. The Board of Tax Appeals agreed and found a deficiency, 37 B.T.A. 1330. The Circuit Court of Appeals reversed, one judge dissenting, 103 F.2d 702. We granted certiorari because of...

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