James B. TAYLOR and Tevis Bennett Taylor, Appellants,
v.
Ellis CAMPBELL, Jr., District Director of Internal Revenue, Appellee.
United States Court of Appeals Fifth Circuit.https://leagle.com/images/logo.png
August 18, 1964.
Rehearing Denied September 21, 1964.
Attorney(s) appearing for the Case
Ethan B. Stroud, Jack W. Hawkins, Dallas, Tex., for appellants.
C. Moxley Featherston, Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert A. Anderson, Alan D. Pekelner, C. Guy Tadlock, Dept. of Justice, Washington D. C., H. Barefoot Sanders, Jr., U. S. Atty., Joseph McElroy, Jr., Asst. U. S. Atty., Dallas, Tex., for appellee.
Before HUTCHESON and BROWN, Circuit Judges, and CHRISTENBERRY, District Judge.
United States Court of Appeals Fifth Circuit.
HUTCHESON, Circuit Judge.
This appeal by taxpayer1 arises out of a claim for refund in the amount of $3,555.11 plus interest for the taxable years 1957 through 1960. We are required to determine the deductibility under Sections 2152 and 713 of the Internal Revenue Code of 1954 of certain payments made by taxpayer to his ex-wife pursuant to a written agreement and a divorce decree...
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