COMMISSIONER v. LESTER

No. 376.

366 U.S. 299 (1961)

COMMISSIONER OF INTERNAL REVENUE v. LESTER.

Supreme Court of United States.

Decided May 22, 1961.


Attorney(s) appearing for the Case

C. Guy Tadlock argued the cause for petitioner. With him on the briefs were former Solicitor General Rankin, Solicitor General Cox, Assistant Attorney General Rice, Assistant Attorney General Oberdorfer, Melva M. Graney and Norman H. Wolfe.

Louis Mandel argued the cause for respondent. With him on the brief was Leonard J. Lefkort.


MR. JUSTICE CLARK delivered the opinion of the Court.

The sole question presented by this suit, in which the Government seeks to recover personal income tax deficiencies, involves the validity of respondent's deductions from his gross income for the taxable years 1951 and 1952 of the whole of his periodic payments during those years to his divorced wife pursuant to a written agreement entered into by them and approved by...

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