Wallace v. Commissioner of Internal Revenue

ORIE L. PHILLIPS, Circuit Judge.

This is an appeal by George C. Wallace and Mauzella Wallace to review a decision of the Tax Court, 58 T.C. 629.

George and Glendora May Young, formerly Wallace, were married on November 22, 1941. They were divorced by a decree of the District Court of Cleveland County, Oklahoma, on June 25, 1963. At the time of the divorce, they had three minor children. The divorce decree ordered that the custody of such minor children should be awarded to Glendora, with visitation rights in George, and that George should pay Glendora during the minority of each child the sum…