BUCHANAN v. UNITED STATES

No. 9558.

164 F.2d 710 (1947)

BUCHANAN v. UNITED STATES.

United States Court of Appeals District of Columbia.

Decided November 10, 1947.


Attorney(s) appearing for the Case

Mr. Wharton E. Lester, of Washington, D. C., for appellant.

Mr. S. Dee Hanson, Sp. Asst. to the Atty. Gen., with whom Mr. Sewall Key, Asst. Atty. Gen., Mr. A. F. Prescott, Sp. Asst. to the Atty. Gen., and Mr. George Morris Fay, U. S. Atty., Messrs. Daniel B. Maher and Sidney S. Sachs, Asst. U. S. Attys., all of Washington, D. C., were on the brief, for appellee.

Before GRONER, Chief Justice, and WILBUR K. MILLER and PRETTYMAN, Associate Justices.


PRETTYMAN, Associate Justice.

Appellant was plaintiff in a civil action in the District Court seeking a refund of federal income taxes paid by her for 1940 and 1941 pursuant to assessments made by the Commissioner of Internal Revenue. The District Court granted the Government's motion for summary judgment.

Appellant and her husband were separated and then divorced. Their separation agreement provided that the husband, in addition to paying the wife cash, would...

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