C. I. R. v. SHIVELY'S ESTATE

No. 202, Docket 25922.

276 F.2d 372 (1960)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Carlton A. SHIVELY, Deceased, John E. D. Grunow, Administrator, Respondent.

United States Court of Appeals Second Circuit.

Decided March 25, 1960.


Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Morton K. Rothschild, Atty. Dept. of Justice, Washington, D. C., for petitioner.

John W. Boyd, Boyd & Anstett, Westport, Conn., for respondent.

Before CLARK, WATERMAN and MOORE, Circuit Judges.


WATERMAN, Circuit Judge.

All the pertinent facts bearing upon the issue before us have been stipulated. Decedent intestate, Carlton A. Shively, was a resident of Connecticut at the time of his death. He had married one Marie Wilson on March 26, 1927. A son was born of this marriage. On May 7, 1930 Shively and his wife entered into a separation agreement which provided, inter alia, that after the son attained the age of twenty-one Shively would pay Marie $40...

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