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DAINE v. COMMISSIONER OF INTERNAL REVENUE

No. 218, Docket 20811.

168 F.2d 449 (1948)

DAINE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 2, 1948.

Attorney(s) appearing for the Case

Reese D. Alsop, of New York City (Hunt, Hill & Betts, of New York City, on the brief), for petitioner.

Morton K. Rothschild, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key and George A. Stinson, Sp. Assts. to Atty. Gen., on the brief), for respondent.

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

CLARK, Circuit Judge.

This appeal presents another phase of the issue considered in the case of Smith v. Commissioner, 2 Cir., 168 F.2d 446, decided herewith, namely the deductibility from a husband's gross income in the computation of his income tax of payments made to his wife under an agreement of separate maintenance. The statutes involved, I.R.C. §§ 22(k), 23(u), 26 U.S.C.A. Int.Rev.Code, §§ 22(k), 23(u),...

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