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DEININGER v. C. I. R.

No. 8712.

313 F.2d 221 (1963)

Estelle D. DEININGER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided January 11, 1963.

Attorney(s) appearing for the Case

Estelle D. Deininger, petitioner, pro se.

Edward L. Rogers, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attorneys, Department of Justice, on the brief), for respondent.

Before BRYAN, Circuit Judge, and LEWIS and WINTER, District Judges.

LEWIS, District Judge.

The taxpayer, pro se, in her petition for review of the decision of the Tax Court of the United States, Docket No. 73761, Estelle D. Deininger versus Commissioner of Internal Revenue, contends she is not liable for the payment of income taxes on any part of the monthly payments received from her former husband pursuant to the provisions of a decree of divorce entered in the United States District Court...

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