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OFFUTT v. C.I.R.

No. 8006.

276 F.2d 471 (1960)

Kay M. OFFUTT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided March 15, 1960.

Attorney(s) appearing for the Case

Weaver W. Dunnan, Washington, D. C. (Gordon D. Henderson, Washington, D. C., on brief) for petitioner. Morton K. Rothschild, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., on brief), for respondent.

Before SOPER and BOREMAN, Circuit Judges, and PAUL, District Judge.

SOPER, Circuit Judge.

This appeal raises the question whether certain annual payments received during the years 1950 to 1953 by Mrs. Karen (Kay) M. Offutt, the taxpayer, from the trustees of the estate of her deceased husband, Daniel E. Offutt, pursuant to a settlement based on a prenuptial agreement, were taxable income under §§ 22 (b) (3) and 162 of the Internal Revenue Code of 1939, as amended, 26 U.S.C.A. §§ 22(b) (3), 162, to the extent that...

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