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GIRARD TRUST CORN EXCHANGE BANK v. COMMISSIONER OF INTERNAL REVENUE

No. 10580.

194 F.2d 708 (1952)

GIRARD TRUST CORN EXCHANGE BANK, as Trustee of a Trust Under Deed of Albert R. Gallatin Welsh Dated March 19, 1935, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided February 27, 1952.

Rehearing Denied March 25, 1952.

Attorney(s) appearing for the Case

George Craven, Philadelphia, Pa. (Carroll R. Wetzel, Philadelphia, Pa., on the brief), for petitioner.

Melva M. Graney, Washington, D. C. (Ellis N. Slack, Acting Asst. Atty. Gen., on the brief), for appellee.

Before KALODNER and HASTIE, Circuit Judges, and MODARELLI, District Judge.

PER CURIAM.

The questions presented here are (1) whether payments from the principal of a trust, created by her deceased husband during his lifetime, to a divorced wife under a separation agreement and divorce decree, are taxable as income to her under Section 22(k) of the Internal Revenue Code,1 and (2) whether a payment in a lump sum of arrears in the monthly amounts provided under the separation agreement and divorce decree, constituted...

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