IZRASTZOFF v. COMMISSIONER OF INTERNAL REVENUE

Nos. 34, 35, Dockets 22047, 22048.

193 F.2d 625 (1952)

IZRASTZOFF v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. TOPPING et al.

United States Court of Appeals, Second Circuit.

Decided January 8, 1952.


Attorney(s) appearing for the Case

William W. Lowell, of New York City, for petitioner Margaret C. Izrastzoff.

Richard D. Harrison, Washington D. C. (Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack, A. F. Prescott, and George D. Webster, Sp. Assts. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Henry Mannix and Francis H. Pinkham, both of New York City, for respondents Daniel Reid Topping et al.

Before CHASE and CLARK, Circuit Judges, and COXE, District Judge.


CLARK, Circuit Judge.

These petitions for review present a narrow issue raised by the amendments of 1942 to the Internal Revenue Code making alimony and separate maintenance payments taxable as income to the divorced wife and deductible from his income by the husband. The question here presented is as to how closely a separation agreement under which the payments were made must be tied to the divorce itself. Here the agreement somewhat preceded the divorce under circumstances...

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