Meyer's Estate v. Commissioner of Internal Revenue

CHASE, Circuit Judge.

The deficiency which the Board of Tax Appeals redetermined and which the petitioner is seeking to have set aside was brought about by disallowing two items as deductions from the gross estate of the decedent. One was the amount of the arrears, due at his death, to a former wife under a separation agreement; and the second *368was the commuted value of additional payments due her under the agreement during the remainder of her life.

It is clear and undisputed that both sums were debts owing because the decedent had promised to pay and decision must turn upon whether they were…