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COMMISSIONER OF INTERNAL REVENUE v. SENTER

Nos. 7331, 7332.

242 F.2d 400 (1957)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. James C. SENTER and Susan B. Senter, Respondents. Anthony Foster McKISSICK, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided March 11, 1957.

Attorney(s) appearing for the Case

F. T. Miller, Jr., Charlotte, N. C. (F. A. McCleneghan and Cochran, McCleneghan & Miller, Charlotte, N. C., on brief), for appellant Anthony Foster McKissick.

Carolyn R. Just, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum and Charles B. E. Freeman, Attys., Dept. of Justice, Washington, D. C., on brief), for Commissioner of Internal Revenue.

Before PARKER, Chief Judge, SOPER, Circuit Judge, and WILLIAMS, District Judge.

PARKER, Chief Judge.

These are appeals affecting the income tax liability of Anthony Foster McKissick and his former wife, now Susan B. Senter, for the tax year 1949. In that year, the sum of $43,485.27 was paid to Mrs. Senter, pursuant to a separation agreement. McKissick contends that this was a "periodic" support payment for which he was entitled to a deduction under section 23(u) of the Revenue Code of 1939, 26 U.S.C.A. § 23(u). The Tax Court held that the...

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