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HOUSTON v. C. I. R.

Nos. 18264, 18265.

442 F.2d 40 (1971)

Robert E. HOUSTON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Mary SCHWAB, formerly Mary R. Houston, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Seventh Circuit.

May 4, 1971.

Attorney(s) appearing for the Case

William C. Golden, Chicago, Ill., Robert E. Meldman, Milwaukee, Wis., Robert A. Downing, Theodore N. Miller, Chicago, Ill., for Robert E. Houston and Mary Schwab; Sidley & Austin, Chicago, Ill., of counsel.

Johnnie M. Walters, Asst. Atty. Gen., Tax Div., William K. Hogan, Lee A. Jackson, Elmer J. Kelsey, Attys., Dept. of Justice, Washington, D. C., for C. I. R.

Before DUFFY, Senior Circuit Judge, FAIRCHILD, Circuit Judge and CAMPBELL, United States Senior District Judge.

DUFFY, Senior Circuit Judge.

The case before us involves the treatment for federal income tax purposes of payments made by a husband to his former wife pursuant to the terms of a written agreement which was incorporated in a judgment rendered in a divorce suit. Based upon stipulated facts, the Tax Court held that none of the payments in issue which were made in the year 1959 by appellant Robert E. Houston to his former wife...

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