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FIDLER v. COMMISSIONER OF INTERNAL REVENUE

No. 14204.

231 F.2d 138 (1956)

James M. FIDLER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

January 30, 1956.

Attorney(s) appearing for the Case

Zagon, Aaron & Sandler, Raymond C. Sandler, Nelson Rosen, W. I. Gilbert, Los Angeles, Cal., for petitioner.

H. Brian Holland, Asst. Atty. Gen., Maxley C. Featherstone, Ellis N. Slack, Hilbert P. Zarky, Davis W. Morton, Jr., Sp. Assts. to Atty. Gen., Daniel A. Taylor, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent.

Before FEE and CHAMBERS, Circuit Judges, and LING, District Judge.

JAMES ALGER FEE, Circuit Judge.

Petitioner seeks review of a decision of the Tax Court holding that monthly payments made by petitioner to his former wife from April 1, 1944, to December 31, 1946, did not constitute periodic payments within the provisions of § 22 (k) of the Internal Revenue Code, 26 U. S.C.A. § 22(k) and therefore were not deductible by petitioner under the terms of § 23(u).

On November 16, 1944, an amended decree of divorce...

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