Katrina Van Oss v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Murray M. Salzberg

LUMBARD, Chief Judge:

The taxpayer, Katrina Van Oss, petitions for review of a decision by the Tax Court which held that the entire amount of payments made in 1958 and 1959 under a separation agreement, incorporated in a divorce decree, was alimony income to her for the reason that no portion of such payments was fixed by the terms of the agreement as a sum payable for child support within the meaning of Int.Rev. Code of 1954, § 71(b), 26 U.S.C. § 71(b). In the related case consolidated for argument before the Tax Court, involving the tax consequences to the former husband, Murray M. Salzberg,…