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HOLT v. COMMISSIONER OF INTERNAL REVENUE

Nos. 42, 123, Dockets 23632, 23633.

226 F.2d 757 (1955)

Harold HOLT v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. Margaret K. HOLT.

United States Court of Appeals Second Circuit.

Decided October 25, 1955.

Attorney(s) appearing for the Case

Cann, Lamb, Long & Kittelle, New York City, Bernard J. Long, Washington, D. C., for petitioner Harold Holt.

Ellis J. Staley, Jr., Albany, N. Y., for respondent Margaret K. Holt.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott and Davis W. Morton, Jr., Attys., Washington, D. C., for Commissioner of Internal Revenue.

Before CLARK, Chief Judge, and MEDINA and LUMBARD, Circuit Judges.

MEDINA, Circuit Judge.

We seem to play at hide-and-go-seek with the Tax Court in these alimony cases. Here again, despite the fact that the husband and wife were divorced after the execution of a separation agreement, pursuant to the terms of which sums were paid to the wife for support and maintenance, the Tax Court has held that the agreement was not "incident to such divorce" within the meaning of Section 22(k) of the Internal Revenue Code of 1939, 26 U.S.C. 1952...

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