FABER v. C. I. R.

No. 12648.

264 F.2d 127 (1959)

Albert J. FABER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided March 3, 1959.


Attorney(s) appearing for the Case

S. J. Foosaner, Newark, N. J., for petitioner.

Charles B. E. Freeman, Washington, D. C. (Andrew F. Oehmann, Acting Asst. Atty. Gen., Lee A. Jackson, Loring W. Post, Attys. Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before BIGGS, Chief Judge, and MARIS and McLAUGHLIN, Circuit Judges.


BIGGS, Chief Judge.

This case comes before us on a petition to review a decision of the Tax Court, 1958, 29 T.C. 1095. The issue presented is: Is the taxpayer, Faber, entitled to deduct under Section 23(u), Internal Revenue Code of 1939, 56 Stat. 817, 26 U.S.C. § 23(u), a portion of an annual $5,000 payment, made to his divorced wife, Ada, namely $2,700, designated in the separation agreement incorporated in the divorce decree...

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