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C. I. R. v. GOTTHELF

Nos. 83-85, Dockets 32363-32365.

407 F.2d 491 (1969)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Sara N. GOTTHELF, Respondent. Theodore J. GOTTHELF and Toby Gotthelf, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided January 28, 1969.

Attorney(s) appearing for the Case

Harvey M. Sklaver, New York City, for petitioners Theodore J. Gotthelf and Toby Gotthelf.

Richard M. Roberts, Acting Asst. Atty. Gen., Washington, D. C. (Lee A. Jackson, C. Guy Tadlock, Marian Halley, Washington, D. C., attorneys, on the brief), for Commissioner of Internal Revenue Service as petitioner and respondent.

Seymour Reitknecht, New York City, for respondent Sara N. Gotthelf.

Before WATERMAN and MOORE, Circuit Judges, and BONSAL, Judge.

MOORE, Circuit Judge:

Theodore and Toby Gotthelf appeal from a decision of the Tax Court entered on November 24, 1967, which found a deficiency in income tax due from them for the taxable year 1960 in the amount of $1,320.87. The question presented for review is whether the provisions of a separation agreement between Theodore and Sara Gotthelf, his former wife, "fixed" a certain amount of money exclusively for the support of their two minor children.

The...

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