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,
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