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HOWARD v. C. I. R.

No. 30475.

447 F.2d 152 (1971)

Lucille HOWARD, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

May 21, 1971.

Attorney(s) appearing for the Case

Robert O. Rogers, Palm Beach, Fla., for petitioner-appellant.

Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Bennett N. Hollanders, and William K. Hogan, Attys., Tax Division, U. S. Dept. of Justice, Martin K. Worthy, Chief Counsel, Daniel J. Boyer, Internal Revenue Service, Washington, D. C., for respondent-appellee.

Before WISDOM, Circuit Judge DAVIS, Judge, and GOLDBERG, Circuit Judge.

WISDOM, Circuit Judge.

This case involves the application of Lyeth v. Hoey, 1938, 305 U.S. 188, 59 S.Ct. 155, 83 L.Ed. 119, and its progeny. The question is whether money received by the taxpayer in a compromise settlement in return for joining in a sale of real estate by her one-time husband is to be treated as payment for dower rights, and thus not taxable, or whether it is to be treated as ordinary income.

In May 1942 Lucille...

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