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BRADY v. COMMISSIONER

Docket No. 14176.

10 T.C. 1192 (1948)

GEORGE T. BRADY AND RUTH L. BRADY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 28, 1948.

Attorney(s) appearing for the Case

Wilbur Langdon Powers, Esq., for the petitioners.

Leo C. Duersten, Esq., for the respondent.

The respondent determined a deficiency of $2,081.27 in the petitioner's income and Victory taxes for the year 1943.

The single issue is whether or not payments made by petitioner George T. Brady to his divorced wife pursuant to an agreement with her dated October 30, 1937, are deductible under the provisions of section 23 (u) of the Internal Revenue Code. The question may be further resolved by stating it thus: Was the agreement...

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