Estate of Maresi v. Commissioner

OPINION.

Oppek, Judge:

It is now well settled that a separation agreement fixing the scope of the husband’s obligation'of support and incorporated in a decree of divorce furnishes a foundation for deduction from the husband’s gross estate of amounts paid accordingly. E. g., Edythe C. Young, Executrix, 39 B. T. A. 230; Estate of Silas B. Mason, 43 B. T. A. 813; Fleming v. Yoke (Dist. Ct., N. Dist. W. Va.), 53 Fed. Supp. 552; affirmed without opinion (C. C. A., 4th Cir.), 145 Fed. (2d) 472. So much respondent concedes, while expressing his disagreement with the conclusion reached. No reason is…