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Lehman v. Commissioner of Internal Revenue

United States Court of Appeals, Second Circuit
Jun 29, 1956
234 F.2d 958 (2d Cir. 1956)

Opinion

Nos. 362-364, Docket 23989-23991.

Argued May 16, 1956.

Decided June 29, 1956.

Petition for review of a decision of the United States Tax Court; J. Edgar Murdock, Judge.

The taxpayer petitions for review of a decision of the Tax Court determining that payments to her mother by her former husband pursuant to a separation agreement subsequently embodied in a divorce decree were includible in the gross income of the taxpayer under the provisions of 1939 Internal Revenue Code § 22(k), as amended 1942, 26 U.S.C.A. § 22(k).

McGuigan Kilcullen, New York City (Richard Kilcullen, New York City, of counsel), for petitioner on review.

Charles K. Rice, Asst. Atty. Gen. (Charles Freeman, Lee A. Jackson, Harry Baum and David O. Walter, Washington, D.C., Attorneys, Department of Justice, of counsel), for respondent.

Simpson Thacher Bartlett, New York City (Leslie M. Rapp and David G. Sacks, New York City, of counsel), for Robert Lehman, amicus curiæ.

Before MEDINA, LUMBARD and WATERMAN, Circuit Judges.


The opinion of the Tax Court, Docket Numbers 49981, 49982 and 49983, reported at 14 T.C.M. 928, is affirmed. Robert Lehman, 17 T.C. 652.


Summaries of

Lehman v. Commissioner of Internal Revenue

United States Court of Appeals, Second Circuit
Jun 29, 1956
234 F.2d 958 (2d Cir. 1956)
Case details for

Lehman v. Commissioner of Internal Revenue

Case Details

Full title:Ruth Lamar LEHMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Court of Appeals, Second Circuit

Date published: Jun 29, 1956

Citations

234 F.2d 958 (2d Cir. 1956)

Citing Cases

Estate of Glen v. Commissioner of Internal Revenue

See Roland M. Hooker, 10 T.C. 388, 393 (1948), affd. 174 F.2d 863 (C.A. 5, 1949). Compare Robert Lehman, 17…