West v. United States

MEMORANDUM ORDER

MacKENZIE, District Judge.

The taxpayer, William C. West,1 was formerly married to Annie C. West and there were three children born of that marriage. They entered into a Separation Agreement dated April 10, 1950, were granted a divorce a mensa et thoro by the Circuit Court of Princess Anne County, Virginia, on September 1, 1950, which “did approve and confirm” the terms of the separation agreement, and were granted a final divorce decree on April 10, 1952, which directed that the provisions of the decree of September 1, 1950 were ratified and affirmed.

We hold that these…