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BARDWELL v. C. I. R.

No. 7158.

318 F.2d 786 (1963)

Elizabeth H. BARDWELL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

June 18, 1963.

Attorney(s) appearing for the Case

Julie M. Reardon, Denver, Colo. (Gene W. Reardon, Denver, Colo., on the brief), for petitioner.

C. Guy Tadlock, Attorney, Department of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson, Robert N. Anderson and Arthur E. Strout, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Before MURRAH, Chief Judge, and PICKETT and LEWIS, Circuit Judges.

PICKETT, Circuit Judge.

This petition for review of the decision of the Tax Court of the United States presents a question of the taxability to the petitioner under 26 U.S.C. § 71(a) (1),1 of certain payments made to her by her husband subsequent to their divorce. It is not disputed that the payments of $425.00 each were made on a regular monthly basis by the husband under a written instrument which was incident to the divorce. Therefore...

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