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METCALF v. C. I. R.

No. 6436.

343 F.2d 66 (1965)

Arthur G. B. METCALF, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

Decided March 30, 1965.

Attorney(s) appearing for the Case

John Barr Dolan, Boston, Mass., with whom Karl J. Hirshman, Boston, Mass., was on brief, for petitioner.

Carolyn R. Just, Atty., Dept. of Justice, with whom Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, were on brief, for respondent.

Before ALDRICH, Chief Judge, WATERMAN, Circuit Judge, and GIGNOUX, District Judge.

ALDRICH, Chief Judge.

This is a petition to review a decision of the Tax Court upholding the Commissioner's determination that certain payments made by the taxpayer to his divorced wife, hereinafter wife, were not deductible from his gross income for the years 1955 and 1956 pursuant to section 71 of the 1954 Code relating to alimony and separate maintenance. See 26 U.S.C. § 215. Taxpayer and wife were divorced in 1951. In contemplation of divorce they entered...

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