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COMMISSIONER OF INTERNAL REVENUE v. MURRAY

No. 210, Docket 21242.

174 F.2d 816 (1949)

COMMISSIONER OF INTERNAL REVENUE v. MURRAY.

United States Court of Appeals Second Circuit.

May 20, 1949.

Attorney(s) appearing for the Case

Louise Foster and Theron L. Caudle Washington, D. C., for petitioner.

Irving B. Stewart, Carl J. Austuan, and S. J. Lance, New York City, for respondent.

Harry J. Rudick, New York City, and Ray Palmer Baker, Jr., New York City, filed a brief as amici.

Before L. HAND, Chief Judge, and SWAN and AUGUSTUS N. HAND, Circuit Judges.

L. HAND, Chief Judge.

The Commissioner appeals from an order of the Tax Court which expunged a deficiency assessment levied upon the respondent's income and victory tax for the year 1943. The questions are (1) whether under Section 22(k) of the Revenue Act of 19421 payments made by her former husband to her in 1943 should be included within her gross income; and (2) whether she was entitled to a personal exemption under Section 25,

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