BAER v. COMMISSIONER OF INTERNAL REVENUE

No. 14507.

196 F.2d 646 (1952)

BAER v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Eighth Circuit.

May 7, 1952.


Attorney(s) appearing for the Case

Owen T. Armstrong, St. Louis, Mo. (Abraham Lowenhaupt, Ray Eder and Lowenhaupt, Waite, Chasnoff & Stolar, all of St. Louis, Mo., on the brief), for petitioner.

Harry Marselli, Sp. Asst. to Atty. Gen. (Ellis N. Slack, Acting Asst. Atty. Gen., and Lee A. Jackson and Louise Foster, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before GARDNER, Chief Judge, and WOODROUGH and THOMAS, Circuit Judges.


GARDNER, Chief Judge.

This matter is before us on petition to review a decision of the Tax Court which sustained a finding of deficiency in petitioner's income tax return for the year 1947 in the amount of $78,633.12. The deficiency resulted from disallowance of deductions from taxpayer's income of an item of $35,000 paid by taxpayer to his divorced wife pursuant to a property settlement, and an item of $20,000 paid to her attorney for legal fees in connection with...

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