Tilles v. Commissioner of Internal Revenue

MOORE, District Judge.

This case is before us on petition for review of a decision of the United States Board of Tax Appeals determining a deficiency in income taxes against the petitioner for the year 1931.

Prior to the year 1908 the petitioner had been marrjed Corinne L. Tilles, and at the April, 1908, Term of the Circuit Court of the City of St. Louis, Missouri, “rs Tilles sued petitioner for divorce, but later dismjssed her suit, resumed mantal .relations with _ petitioner and accomPanlecl blm on a tnP to urope.

Petitioner thereafter filed suit for divorce against Corinne L. Tilles in the…