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C. I. R. v. DE WITT

No. 186, Docket 25921.

277 F.2d 720 (1960)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. B. R. and Helen W. DE WITT, Respondents.

United States Court of Appeals Second Circuit.

Decided April 15, 1960.

Attorney(s) appearing for the Case

Charles B. E. Freeman, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attorneys, Department of Justice, Washington, D. C., on the brief), for petitioner.

Frank J. Maguire, Buffalo, N. Y., for respondents.

Before CLARK, WATERMAN and MOORE, Circuit Judges.

MOORE, Circuit Judge.

The Commissioner of Internal Revenue (the Commissioner) by petition for review appeals from a decision of the Tax Court (31 T.C. 554) holding that taxpayers had overpaid income tax for the calendar year 1953. The Commissioner claims that taxpayer, Byron R. DeWitt, improperly deducted certain payments made to his former wife, Elinor P. DeWitt, allegedly pursuant to a separation agreement and divorce decree and that...

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