L. HAND, Circuit Judge.
The Commissioner petitions to review an order of the Tax Court — en banc, one judge dissenting — expunging a deficiency in an estate tax, assessed against the respondent, as executrix of Pompeo M. Maresi, deceased. The question is whether future payments due to the testator's divorced wife were an allowable deduction under § 812(b) (3) of the Internal Revenue Code, 26 U.S.C.A.Int.Rev.Code, § 812(b) (3). The facts which...
Let's get started
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.
