HIRSHON'S ESTATE v. COMMISSIONER OF INTERNAL REV.

Nos. 61, 62, Docket 24554-24555.

250 F.2d 497 (1957)

ESTATE of Dorothy R. HIRSHON, Deceased, Walter Hirshon, Executor, and Walter Hirshon, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Jean McGraw HIRSHON, Respondent.

United States Court of Appeals Second Circuit.

Decided December 5, 1957.

On Rehearing January 3, 1958.


Attorney(s) appearing for the Case

John P. Allison, New York City, for petitioners in Cal. No. 61.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, and Charles B. E. Freeman, Attorneys, Department of Justice, Washington, D. C., for Commissioner.

No appearance or brief for respondent in Cal. No. 62.

Before SWAN, MEDINA, and WATERMAN, Circuit Judges.


PER CURIAM.

During the year 1951, Walter Hirshon made monthly alimony payments aggregating $12,000 to his divorced wife, Jean Hirshon. They were divorced in 1940. In 1937, they had adopted a young child, who was less than 15 years old in 1951. The divorce decree incorporated a separation agreement which provided that the husband should pay his wife so long as she "shall remain alive and does not remarry" $12,000 per annum "as and for her support and for the support...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases