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McCOMBS v. C. I. R.

Nos. 9757, 9758.

397 F.2d 4 (1968)

Harold R. McCOMBS and Clara F. McCombs, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Ruby Mae McCOMBS, Respondent.

United States Court of Appeals Tenth Circuit.

July 3, 1968.

Attorney(s) appearing for the Case

Belmore T. Martin, Denver, Colo., for petitioners Harold R. McCombs and Clara F. McCombs.

Bennet N. Hollander, Atty., Department of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, and David O. Walter, Attys., Department of Justice, on the brief), for Commissioner of Internal Revenue.

Before PICKETT, SETH and HICKEY, Circuit Judges.

PICKETT, Circuit Judge.

The taxpayer, Harold R. McCombs, petitions for a review of a decision of the Tax Court determining that payments made by him to his former wife in satisfaction of a promissory note which was executed and delivered as authorized by a divorce decree were not alimony, or payments in lieu thereof, discharging a legal obligation imposed because of the marriage relationship,1 and therefore not

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