Scofield, Collector of Internal Revenue v. Greer

HOLMES, Circuit Judge.

This appeal is from a judgment awarding appellee a refund of income taxes and interest wrongfully assessed against him by the Commissioner after the latter had disallowed certain deductions that the taxpayer had claimed under the provisions of Sections 22(k) and 23(u) of the Internal Revenue Code, 26 U.S.C.A. §§ 22(k), 23(u). The court below found the facts to he as follows:

Dr. David Greer and Mrs. Ruth Phillips Greer, residents of Harris County, Texas, were married in 1921. Some time before May 7, 1942, they separated and lived apart with the intention of abandoning…