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GOWETZ v. C. I. R.

No. 6107.

320 F.2d 874 (1963)

Irene GOWETZ et al., Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

July 23, 1963.

Attorney(s) appearing for the Case

Irene Gowetz, Worcester, Mass., with whom Duane T. Sargisson and Bowditch, Gowetz & Lane, Worcester, Mass., were on brief, for petitioners.

Arthur E. Strout, Attorney, Department of Justice, with whom Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Melva M. Graney, Attorneys, Department of Justice, were on brief, for respondent.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

ALDRICH, Circuit Judge.

The question raised in this petition to review a decision of the Tax Court is what deduction may be made from the gross estate of a Massachusetts decedent because of an obligation to pay alimony to his former wife.1 Prior to a divorce the decedent had entered into a separation agreement to pay $500 a month to his wife for life as long as she remained unmarried. It was not expressly stated that the obligation would...

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