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COMMISSIONER OF INTERNAL REVENUE v. EVANS

No. 4731.

211 F.2d 378 (1954)

COMMISSIONER OF INTERNAL REVENUE v. EVANS.

United States Court of Appeals Tenth Circuit.

March 13, 1954.

Attorney(s) appearing for the Case

S. Dee Hanson, Washington, D. C. (H. Brian Holland, Ellis N. Slack, Lee A. Jackson and James Q. Riordan, Washington, D. C., were with him on the brief), for petitioner.

Sydney E. Shuteran, Denver, Colo., for respondent.

Before BRATTON, MURRAH and PICKETT, Circuit Judges.

MURRAH, Circuit Judge.

The question presented here is whether monthly support payments received by respondent-taxpayer in the taxable year 1948, pursuant to a property settlement agreement executed by taxpayer and her then husband incident to an interlocutory decree of divorce in the State of Colorado, constitute taxable income to her under Section 22(k) of the Internal Revenue Code, 26 U.S.C.A. § 22.

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