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METCALF v. C. I. R.

No. 5526.

271 F.2d 288 (1959)

Arthur G. B. METCALF, Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals First Circuit.

Decided November 4, 1959.

Attorney(s) appearing for the Case

John B. Dolan, Boston, Mass., for petitioner.

Carter Bledsoe, Atty., Dept. of Justice, Washington, D. C., with whom Howard A. Heffron, Acting Asst. Atty. Gen., and Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., were on the brief, for respondent.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

ALDRICH, Circuit Judge.

This is a petition for review of a decision of the Tax Court refusing to redetermine a deficiency in taxpayer's income tax liability for the year 1951. The sole question is whether, and to what extent, a taxpayer is entitled to deduct, as alimony, certain payments made by him to his divorced wife during the taxable year. Sections 22(k) and 23(u), Internal Revenue Code of 1939, 26 U.S.C. §§ 22(k), 23(u).1

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