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KETCHAM v. COMMISSIONER OF INTERNAL REVENUE

No. 295.

142 F.2d 996 (1944)

KETCHAM v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

May 29, 1944.

Attorney(s) appearing for the Case

Conklin & Bentley, of New York City (Edward S. Bentley, of New York City, of counsel), for petitioner.

Samuel O. Clark, Jr., Sewall Key, J. Louis Monarch, and Helen Goodner, all of Washington, D. C., for respondent.

Before L. HAND, CHASE, and FRANK, Circuit Judges.

FRANK, Circuit Judge.

The facts are sufficiently stated in the report of the findings and opinion of the Tax Court, 2 T.C. 159.

1. As the Tax Court said, since the divorce decree, incorporating the trust agreements, freed the husband from all obligation to support taxpayer, so much of the trust income as was for her support was not within the gross income of the husband but was taxable...

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