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COMMISSIONER OF INTERNAL REVENUE v. CONVERSE

No. 234, Docket 20498.

163 F.2d 131 (1947)

COMMISSIONER OF INTERNAL REVENUE v. CONVERSE.

Circuit Court of Appeals, Second Circuit.

August 13, 1947.

Attorney(s) appearing for the Case

Sewall Key, Acting Asst. Atty. Gen., and Helen Carloss and Austin Hoyt, Sp. Assts. to Atty. Gen., for petitioner.

Norris Darrell, of New York City (Sullivan & Cromwell, Stoddard M. Stevens, John F. Dooling, Jr., Bruce A. Hecker and Matthew J. Kust, all of New York City, of counsel), for respondent.

Before CHASE, CLARK, and FRANK, Circuit Judges.

CHASE, Circuit Judge.

This petition raises questions as to the taxability, as a gift, of a payment made in 1941 by a divorced husband to his former wife to satisfy a judgment entered in the suit in which the wife obtained an absolute divorce. The petitioner assessed a gift tax upon the full amount of the payment. By reason of adjustments which this made necessary in the gift taxes of the respondent for prior years, deficiencies in his gift taxes for 1941 and 1942...

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