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PREWETT v. COMMISSIONER OF INTERNAL REVENUE

No. 15225.

221 F.2d 250 (1955)

Clay W. PREWETT, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

April 12, 1955.

Attorney(s) appearing for the Case

R. E. McGannon, Kansas City, Mo. (Harlow B. King and Joseph A. Hoskins, Kansas City, Mo., on the brief), for petitioner.

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

Before SANBORN, COLLET and VAN OOSTERHOUT, Circuit Judges.

SANBORN, Circuit Judge.

Clay W. Prewett, Jr., in his income tax return for the year 1947, took a deduction of $3,240 for alimony payments made to his divorced wife during that year. The Commissioner of Internal Revenue determined that the payments were installment payments, and not periodic payments, and therefore nondeductible under Sections 22(k) and 23(u) of the Internal Revenue Code. 26 U.S.C. (1952 Ed.), §§ 22(k) and 23(u), 26 U.S. C.A. §§...

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