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BAKER v. COMMISSIONER OF INTERNAL REVENUE

No. 261, Docket 22452.

205 F.2d 369 (1953)

BAKER et ux. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Second Circuit.

Decided June 15, 1953.

Attorney(s) appearing for the Case

Roy F. Wrigley and Samuel Brenner, New York City, for petitioners.

H. Brian Holland, Ellis N. Slack, A. F. Prescott and Carolyn R. Just, Washington, D. C., for respondent.

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

FRANK, Circuit Judge.

As the facts are stated in the opinion of the Tax Court, reported in 17 T.C. 1610, they will not be repeated here.

1. The separation agreement made between the taxpayer Mr. Baker and his former wife, and incorporated in the divorce decree, provided that he was to pay her $300 per month from September 1, 1946 to August 31, 1947, and $200 a month from September 1, 1947 to August 31, 1952, but that, should...

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