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LOUNSBURY v. C. I. R.

No. 18007.

321 F.2d 925 (1963)

Alton F. LOUNSBURY and Lorraine M. Lounsbury, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearing Denied September 11, 1963.

Attorney(s) appearing for the Case

Maguire, Shields, Morrison, Bailey & Kester, Frank E. Magee and Jack H. Dunn, Portland, Or., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, L. W. Post, Alec A. Pandaleon, and Frank I. Michelman, Attys., Tax Division, Dept. of Justice, Washington, D. C., for respondent.

Before CHAMBERS, HAMLEY and MERRILL, Circuit Judges.

MERRILL, Circuit Judge.

Taxpayer, Alton F. Lounsbury,1 has petitioned for review of a Tax Court decision involving federal income taxes for the years 1955 and 1956. The question presented is whether payments made by taxpayer during those years, pursuant to his obligation to furnish his former wife $10,000 cash or a home of equivalent value, are deductible as periodic payments under the provisions of §§ 71 and 215 of the Internal...

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