DEITSCH v. COMMISSIONER OF INTERNAL REVENUE

No. 13072.

249 F.2d 534 (1957)

Mark B. DEITSCH and Dorothy M. Deitsch, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

November 22, 1957.


Attorney(s) appearing for the Case

Roger K. Powell, Columbus, Ohio (Stanley B. Schwartz, Columbus, Ohio, on the brief), for petitioners.

Charles B. E. Freeman, Washington, D. C. (Charles K. Rice and Robert N. Anderson, Washington, D. C., on the brief), for respondent.

Before ALLEN, McALLISTER and MILLER, Circuit Judges.


ALLEN, Circuit Judge.

This case arises on petition to review a decision of the United States Tax Court sustaining the Commissioner in disallowing deductions in income tax made by petitioners, husband and wife, who filed a joint return in the year 1950, and in finding a deficiency of $2,707.98 for the same year. The facts are stipulated and are as follows:

In 1949 petitioner1 was divorced from his former wife, Virginia Deitsch....

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