TAXATION-INCOME TAX-DEDUCTIONS FOR ALIMONY PAYMENTS MADE UNDER VOLUNTARY AGREEMENT OF SEPARATION

Taxpayer and his wife voluntarily entered into a written agreement of separation. Pursuant to the agreement, taxpayer made periodic payments to his wife in discharge of his legal obligation of support. In his income tax return for 1943, taxpayer took the amount of tlie payments made for that year as a deduction from gross income under the authority of section 23(u) of the Internal Revenue Code. The commissioner disallowed the deduction and determined a tax deficiency.

Upon petition to the Tax Court for a redetermination of the deficiency, the commissioner was upheld. On appeal, held, affirmed. Only alimony payments made pursuant to a decree of divorce or legal separation may be deducted from gross income. Smith v. Commissioner, (C.C.A. 2d, 1948) 168 F. (2d) 446.