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BORAX v. COMMISSIONER

Docket No. 60826.

30 T.C. 817 (1958)

HERMAN BORAX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1958.

Attorney(s) appearing for the Case

Milton Young, Esq., for the petitioner.

John F. Walsh, Esq., for the respondent.

PIERCE, Judge:

The Commissioner determined deficiencies in income taxes of the petitioner as follows:

1949 -----------------------------------------   $3,434.65
1950 -----------------------------------------    5,598,30

The sole issue for decision is whether amounts paid by petitioner to his wife pursuant to a voluntary separation agreement, which, with consent of petitioner, was reformed by a court decree solely to increase the amounts...

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