Estate of Hirshon v. Commissioner

During the year 1951, Walter Hirshon made monthly alimony payments aggregating $12,000 to his divorced wife, Jean Hirshon. They were divorced in 1940. In 1937, they had adopted a young child, who was less than 15 years old in 1951. The divorce decree incorporated a separation agreement which provided that the husband should pay his wife so long as she “shall remain alive and does not remarry” $12,000 per annum “as and for her support and for the support, care, maintenance, and education of the said” child. Jean has not remarried. Another provision stated that if she should remarry all…