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NEWTON v. PEDRICK

No. 161, Docket 22928.

212 F.2d 357 (1954)

NEWTON v. PEDRICK.

United States Court of Appeals, Second Circuit.

Decided April 28, 1954.

Attorney(s) appearing for the Case

Wilkie, Owen, Farr, Gallagher & Walton, New York City (Thomas N. Tarleau, Counsel, and William Fitz Gibbon and Sandow Holman, New York City, on the brief), for plaintiff-appellant.

J. Edward Lumbard, U. S. Atty., for the Southern Dist. of N. Y., New York City (Milton E. Lacina, Asst. U. S. Atty., Mahopac, N. Y., of counsel), for defendant-appellee.

Before CLARK, MEDINA and HARLAN, Circuit Judges.

HARLAN, Circuit Judge.

The basic point on this appeal presents an interesting question under Sections 22(k) and 23(u) of the Internal Revenue Code, 26 U.S.C. §§ 22(k) and 23 (u) taxing to a divorced or legally separated wife under certain circumstances support payments received from her ex-husband, and permitting the husband to deduct such payments from his gross income. The relevant portions of these Sections are printed in the margin.

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