Myers

Petitioner, Rudolf B. S. Myers, and Mary Elizabeth Myers, hereafter called Mrs. Myers, residents of Los Angeles County, California, were husband and wife at all pertinent times prior to July 2, 1945. On or as of June 1, 1945, petitioner and Mrs. Myers made and executed a property settlement agreement, the pertinent provisions of which were as follows:

Thereafter, prior to July 2, 1945, Mrs. Myers commenced a divorce action against petitioner in the Superior Court of the State of California in and for Los Angeles County. In that action, Mrs. Myers obtained an interlocutory decree of divorce on July 2,1945, and a final decree of divorce on October 8, 1946. The decrees approved, and required the parties to comply with, the agreement of June 1,1945. Pursuant thereto, petitioner, in 1946 and 1947, made to Mrs. Myers 24 monthly payments of $250 each — 12 in 1946 and 12 in 1947.

In his income tax returns for 1946 and 1947, petitioner, in computing his net income, deducted from his gross income the 24 payments mentioned above. Respondent, the Commissioner of Internal Revenue, disallowed the deductions and accordingly determined that there were deficiencies in respect of petitioner’s…