Fitch v. Commissioner of Internal Revenue

GARDNER, Circuit Judge.

This case is before us on petition for review of a decision of the United States Board of Tax Appeals determining a deficiency in income taxes against the petitioner for the year 1933, in the sum of $1,-555.58. The facts were stipulated, and hence, are not in dispute.

Petitioner, a resident of Des Moines; Iowa, is the divorced husband of Lettie S. Fitch, to whom he was married in 1892. They lived together as husband and wife until 1917, at which time they separated. On December 27, 1922, Lettie S. Fitch filed a suit for separate maintenance against petitioner. This suit…