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SMITH'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 11049.

208 F.2d 349 (1953)

SMITH'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided November 13, 1953.

Attorney(s) appearing for the Case

Robert R. Ross, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for appellee.

Before BIGGS, Chief Judge, and GOODRICH and HASTIE, Circuit Judges.

GOODRICH, Circuit Judge.

We are involved with the alimony sections of the Internal Revenue Code and the questions concern deductions by the taxpayer for the year 1947.1 The facts of the case were stipulated by the parties and the stipulation was adopted by the Tax Court as findings of fact. The Tax Court denied all of the items in the taxpayer's petition for redetermination of income and the case...

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