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COX v. COMMISSIONER OF INTERNAL REVENUE

No. 9807.

176 F.2d 226 (1949)

COX v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided July 20, 1949.

Attorney(s) appearing for the Case

John A. McCann, Pittsburgh, Pa. (Harold E. McCamey, Dickie, Robinson & McCamey, Pittsburgh, Pa., on the brief), for petitioner.

Louise Foster, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, A. F. Prescott, Special Assistants to the Attorney General, on the brief), for respondent.

Randolph E. Paul, Washington, D. C., Carolyn E. Agger, Washington, D.C., on the brief, for Maurice W. Newton, as amicus curiae.

Before BIGGS, Chief Judge, and O'CONNELL and KALODNER, Circuit Judges.

KALODNER, Circuit Judge.

The sole issue in this case is whether payments made by the petitioner to his former wife pursuant to an agreement executed by them after their divorce was decreed were "* * * in discharge of, a legal obligation which, because of the marital or family relationship, is imposed upon or incurred by such husband * * * under a written instrument incident to such divorce or separation * * *." Section 22...

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