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LERNER v. COMMISSIONER OF INTERNAL REVENUE

No. 94, Docket 21957.

195 F.2d 296 (1952)

LERNER v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided March 17, 1952.

Attorney(s) appearing for the Case

Martin A. Roeder, New York City (I. Herman Sher, New York City, on the brief), for petitioner.

Louise Foster, Sp. Asst. to Atty. Gen. (Ellis N. Slack, Acting Asst. Atty. Gen., and Robert N. Anderson, Sp. Asst. to Atty. Gen., on the brief), for respondent.

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

CLARK, Circuit Judge.

This case raises again the troublesome problem as to what is "a written instrument incident to" divorce, by virtue of which payments made pursuant to it become taxable as income to the divorced wife as payee and deductible from the gross income of the husband as payor. I.R.C. §§ 22(k), 23(u), 26 U.S.C.A. §§ 22(k), 23(u).1 Here we are asked to decide whether or not a separation settlement agreement...

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