LEGGET v. C. I. R.

No. 210, Docket 28478.

329 F.2d 509 (1964)

David G. LEGGET, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided March 20, 1964.


Attorney(s) appearing for the Case

M. Francis Bravman, New York City, for petitioner.

Morton K. Rothschild, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Joseph Kovner. Attorneys, Department of Justice, Washington, D. C.), for respondent.

Before FRIENDLY, SMITH and HAYS, Circuit Judges.


FRIENDLY, Circuit Judge.

David G. Legget petitions for review of a decision of the Tax Court, 39 T.C. 1022 (1963), denying the deductibility of $6,000 paid in 1954 and of $6,625 paid in 1955 to his wife pursuant to a decree of a Florida circuit court dated February 1, 1954. Legget and his wife had lived separate and apart since August 30, 1952. In April, 1953, he began suit in Florida for a...

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