DAVIDSON v. COMMISSIONER OF INTERNAL REVENUE

No. 13767.

219 F.2d 147 (1955)

Benjamin DAVIDSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

January 27, 1955.


Attorney(s) appearing for the Case

Neil D. McCarthy, Los Angeles, Cal., for appellant.

H. Brian Holland, Asst. Atty. Gen., Dudley J. Godfrey, Ellis N. Slack, Robert N. Anderson, Alonzo W. Watson, Jr., Spec. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, I.R.S., Washington, D. C., for appellee.

Before STEPHENS and FEE, Circuit Judges, and GOODMAN, District Judge.


STEPHENS, Circuit Judge.

Davidson petitions this court for review of a decision of the Tax Court sustaining a $388.05 deficiency assessed against him by respondent.

Petitioner's wife secured an interlocutory decree of divorce from him. The property settlement agreement incorporated by the court in the decree provided in material part as follows:

"Seventh: The husband * * * to pay to the wife the sum of * * * $250.00 per month for a period of five...

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