Pearce v. Commissioner

CHASE, Circuit Judge.

The petitioner, a resident of the City of New York, is the divorced wife of William G. Pearce, who is also a resident of . New York City. In 1913, while they were still married but were not living together and were childless, the husband created a trust to provide for the separate support of his wife for life to the extent of payments to her of $350 monthly and to be in lieu of all her dower or other rights in any property owned by him or by them together and in discharge of all her claims upon him for support and maintenance. By a supplemental trust agreement made in…