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METCALF v. COMMISSIONER

Docket Nos. 56056, 56330.

31 T.C. 596 (1958)

ARTHUR G. B. METCALF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARY C. THOMSON (FORMERLY MARY C. METCALF), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 23, 1958.

Attorney(s) appearing for the Case

John Barr Dolan, Esq., for the petitioner in Docket No. 56056.

Grafton J. Corbett, Jr., Esq., for the petitioner in Docket No. 56330.

Chester M. Howe, Esq., for the respondent.

OPINION.

DRENNEN, Judge:

Petitioner Arthur G. B. Metcalf, in Docket No. 56056 (referred to herein as Arthur), and petitioner Mary C. Thomson (formerly Mary C. Metcalf, and referred to herein as Mary) in Docket No. 56330, were formerly husband and wife. Mary obtained a divorce from Arthur in 1950 and married Thomson in 1954.

The only issues are: (1) To what extent, if any, do the periodic payments made...

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