Harold J. Lehman and Sadye Bell Lehman v. United States

DUFFY, Chief Judge.

Sadye Bell Lehman will be referred' to herein as “taxpayer.” The Government appeals from a judgment of the District Court in favor of taxpayer in a suit brought by her to recover income taxes paid for the years 1946 through 1949.

On January 6, 1949 taxpayer and her former husband, Louis Reinheimer, executed an agreement providing for as lump sum property settlement and alimony, said agreement being incorporated in a divorce decree entered February 8, 1945. The agreement provided in part:

“3. The Husband agrees- to pay to the Wife, and she agrees to accept, as a lump sum…