BUDD v. COMMISSIONER OF INTERNAL REVENUE

No. 10406.

177 F.2d 198 (1947)

BUDD v. COMMISSIONER OF INTERNAL REVENUE.

United States Circuit Court of Appeals Sixth Circuit.

May 5, 1947.


Attorney(s) appearing for the Case

T. G. Thompson, Cleveland, Ohio, Wayland K. Sullivan, Cleveland, Ohio, for petitioner.

Douglas W. McGregor, J. P. Wenchel, Sewall Key, John W. Smith, Helen R. Carloss and Muriel S. Paul, Washington, D. C., for respondent.

Before HICKS, SIMONS and ALLEN, Circuit Judges.


PER CURIAM.

The question here is whether in re-computing the income of the petitioner for the taxable year ending December 31, 1943, the respondent rightly included in the petitioner's income the sum of $2400 out of $6,000 deducted by the petitioner as alimony payments under a separation agreement between the petitioner and his wife, in view of the language of § 22(k) of the Internal Revenue Code, 26 U.S.C.A. § 22(k), and Regulation 111, § 29.22(k)...

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