HOLAHAN v. COMMISSIONER OF INTERNAL REVENUE

No. 106, Docket 23132.

222 F.2d 82 (1955)

Antoinette L. HOLAHAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided April 18, 1955.


Attorney(s) appearing for the Case

Sydney R. Rubin, Rochester, N. Y., for petitioner.

H. Brian Holland, Asst. Atty. Gen. (Ellis N. Slack, Hilbert P. Zarky and C. Guy Tadlock, Sp. Assts. to the Atty. Gen.), for respondent.

Before CLARK, Chief Judge, FRANK, Circuit Judge, and GALSTON, District Judge.


GALSTON, District Judge.

The petitioner complains of the decision of the Tax Court determining a deficiency in her federal income tax for the calendar year 1949 in the amount of $5,978.06.

On April 7, 1928, during the pendency of a divorce action, the husband and wife entered into a voluntary separation agreement providing for periodic payments for her support and the support and maintenance of their children. That was followed by a decree of divorce entered...

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