Pearce v. Commissioner

315 U.S. 543 (1942)

PEARCE

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 306.

Supreme Court of United States.

Argued February 5, 1942.

Decided March 9, 1942.

CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT.

Mr. Gordon S.P. Kleeberg for petitioner.

Mr. Gordon B. Tweedy, with whom Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. J. Louis Monarch and Michael H. Cardozo, IV, were on the brief, for respondent.

Petitioner and her husband separated in 1913. There was an agreement providing for monthly payments by the husband for her support. That agreement was amended in 1916…