Dallas E. West and Frances P. West v. United States

The judgment is affirmed for the reasons stated in the opinion of Judge Carl O. Bue, Jr., 332 F.Supp. 1102 (S.D.Tex. 1971), upholding the determination of the Commissioner that the taxpayers derived alimony income in the years 1961-1964 in the amount of $912.23 a month. 26 U.S.C. § 71. The decision of the district court was based on its finding that the evidence compelled its holding:

[T]he parties, as represented by counsel, agreed upon monthly payments to be made for Mrs. West’s support, and maintenance, in an amount reflective both of the plaintiff’s need,and of the extreme difficulty and…