GALE v. COMMISSIONER OF INTERNAL REVENUE

No. 87, Docket 21703.

191 F.2d 79 (1951)

GALE v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. GALE.

United States Court of Appeals Second Circuit.

Decided July 24, 1951.


Attorney(s) appearing for the Case

Thomas N. Tarleau, Sandow Holman, New York City, for petitioner-respondent.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson and Harry Baum, Special Assts. to the Atty. Gen., Charles Oliphant, Washington, D. C., for the Commissioner.

Before L. HAND, CHASE and FRANK, Circuit Judges.


CHASE, Circuit Judge.

These two petitions, which were argued together, raise two questions. The first is whether, when the modification in 1944 of a New York decree of divorce increased for the future, and for part of the past, the periodic payments of alimony originally decreed to the petitioning taxpayer, the additional alimony received for the preceding years is taxable as income to the divorced wife in the year of its receipt under § 22(k) of the Internal...

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