John W., Jr. And Gloria Furrow v. Commissioner of Internal Revenue

PHILLIPS, Circuit Judge.

This is a petition to review a decision of the Tax Court, reported in 34 T.C. 931. It involves deficiencies in federal income taxes for the calendar years 1954, 1955 and 1956.

The facts were set forth in a written stipulation filed in the Tax Court and are these:

On October 14, 1953, Helen Brock Furrow (now Coontz) filed in the District Court of Oklahoma County, Oklahoma, a petition for divorce from her husband, John W. Furrow, Jr. On March 11, 1954, the court entered an order for the payment of alimony pendente lite by John to Helen, the pertinent parts of which read:

“th…