ALBERT V. BRYAN, Circuit Judge:
The Commissioner of Internal Revenue appeals a decision of the United States District Court for the Eastern District of Virginia, at Norfolk, holding that no portion of the payments made by William West to his former wife Annie was clearly designated as child support, and thus the payments were wholly alimony and not includable in William's income. Int.Rev.Code of 1954 § 71, 26 U.S.C. § 71.
William and Annie entered...
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