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LANDA v. COMMISSIONER OF INTERNAL REVENUE

Nos. 11888, 11889.

211 F.2d 46 (1954)

LANDA v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. ASTIN.

United States Court of Appeals, District of Columbia Circuit.

Decided January 14, 1954.

Attorney(s) appearing for the Case

Mr. Raymond N. Beebe, Washington, D. C., with whom Mr. Raymond C. Cushwa, Washington, D. C., was on the brief, for petitioner in No. 11888.

Mr. George F. Lynch, Sp. Asst. to the Atty. Gen., with whom Messrs. Ellis N. Slack and A. F. Prescott, Sp. Assts. to the Atty. Gen., were on the brief, for respondent in No. 11888 and petitioner in No. 11889.

Mr. Christopher A. Ray, Sp. Atty., Washington, D. C., Internal Revenue Service, entered an appearance for respondent in No. 11888 and petitioner in No. 11889.

Mr. Meredith M. Daubin, Washington, D. C., for respondent in No. 11889.

Before PRETTYMAN, BAZELON and FAHY, Circuit Judges.

BAZELON, Circuit Judge.

This controversy, here for the second time,1 stems from the conflicting claims of Mr. Landa2 and his former wife, Mrs. Astin.3 Mr. Landa claims that certain payments which he made to Mrs. Astin are deductible from his gross income and includible in hers, under the provisions of § 22(k) of the Internal Revenue Code.4

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