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MacFADDEN v. COMMISSIONER OF INTERNAL REVENUE

No. 12277.

250 F.2d 545 (1957)

Mary MacFADDEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided December 18, 1957.

Attorney(s) appearing for the Case

Jerome R. Miller, Newark, N. J. (Sydney A. Gutkin, Jerome Stein, Newark, N. J., on the brief), for appellant.

Davis W. Morton, Jr., Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before BIGGS, Chief Judge, and GOODRICH and HASTIE, Circuit Judges.

GOODRICH, Circuit Judge.

The question here involved is whether a divorced wife must pay income tax on payments made to her by her former husband under a written agreement between them. The law involved is § 22(k) of the Internal Revenue Code of 1939, 26 U.S.C. § 22(k). The years involved are 1946 to 1950 inclusive. Taxpayer lost in the Tax Court, 15 C.C.H.Tax Ct.Mem. 1494 (1956), and brings the case here for review...

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