Arthur G. B. Metcalf v. Commissioner of Internal Revenue

ALDRICH, Chief Judge.

This is a petition to review a decision of the Tax Court upholding the Commissioner's determination that certain payments made by the taxpayer to his divorced wife, hereinafter wife, were not deductible from his gross income for the years 1955 and 1956 pursuant to section 71 of the 1954 Code relating to alimony and separate maintenance. See 26 U.S.C. § 215. Taxpayer and wife were divorced in 1951. In contemplation of divorce they entered in 1950 into a Massachusetts-type trustee agreement pursuant to which taxpayer was to pay the wife $150 weekly. The parties had five…