United States v. Reis

HUXMAN, Circuit Judge.

This appeal involves income tax liability of appellees, A. F. Reis and Pauline Lewis Reis, his wife, for the years 1947, 1948 and 1949. For the purpose of this opinion, reference need be made only to A. F. Reis. A. F. Reis was formerly married to Lula Reis. They were divorced by order of the District Court for Shawnee County, Kansas. The decree in the case dated March 24, 1947, so far as material provided, “It is further considered, ordered, adjudged and decreed * * * that the Defendant have judgment against the Plaintiff for permanent alimony in the sum of Thirty-Six…