Evelyn W. Bowen, Administratrix of the Estate of S. Lewis Tim, Petitioner, v. Commissioner of Internal Revenue, Respondent, 295 F.2d 816 (2d Cir. 1961)

On petition to review a decision of the Tax Court of the United States, C. Rogers Arundell, Judge.

Evelyn W. Bowen, Administratrix of the Estate of S. Lewis Tim, petitions for review of a decision of the Tax Court of the United States sustaining the determination of the Commissioner of Internal Revenue of deficiencies in the estate's income tax for the year 1951 and holding certain payments made pursuant to a judgment of the Monmouth County Court of New Jersey to be income, taxable to the estate.

Irwin Cooperman, New York City (Matthew J. Shevlin, New York City, on the brief), for petitioner.

Fred E. Youngman, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before CLARK, HINCKS, and KAUFMAN, Circuit Judges.

PER CURIAM.