SMITH v. COMMISSIONER OF INTERNAL REVENUE

No. 258, Docket 20947.

168 F.2d 446 (1948)

SMITH v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 2, 1948.


Attorney(s) appearing for the Case

Charles M. Siegfried, of New York City (Solomon C. Stember, of New York City, on the brief), for petitioner.

Robert M. Weston, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key and Lee A. Jackson, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before L. HAND, SWAN, and CLARK, Circuit Judges.


CLARK, Circuit Judge.

The issue here is narrow. May the taxpayer deduct from his gross income the periodic payments made to his wife pursuant to a separation agreement, where no decree of divorce or of separate maintenance has been obtained? The Tax Court, in an unreported opinion, has held that he may not. It ruled that the several specific references in I.R.C. §§ 22(k) and 23(u), 26 U.S. C.A. Int.Rev.Code, §§ 22(k), 23(u), to a decree of divorce...

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