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ROUSE v. COMMISSIONER OF INTERNAL REVENUE

No. 11754.

159 F.2d 706 (1947)

ROUSE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 15, 1947.

Attorney(s) appearing for the Case

Escar R. Wren, of Houston, Tex., for petitioner.

Muriel S. Paul, Sewall Key, Robert N. Anderson, and Louise Foster, Sp. Assts. to Atty. Gen., Douglas W. McGregor, Asst. Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., for respondent.

Before McCORD, WALLER, and LEE, Circuit Judges.

WALLER, Circuit Judge.

Antecedent to a divorce the taxpayer and his wife, domiciliaries in the State of Texas, made a property settlement whereby the wife, in consideration of the sum of $60,722.39, transferred to her husband her one-half interest in all of the community property as well as her separate property of the value of $27,000. In the decree of divorce, granted a few days later, the Court said: "The parties hereto have made settlement agreement with respect...

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