Boland

On or about January 10, 1929, petitioner, F. Eldred Boland, and his then spouse, Genevieve, both residents of the state of California, separated and began to live apart. February 28, 1929, they entered into a written agreement for her support and maintenance, the settling of their respective community interests, and the adjustment and settlement of their disputes, and differences.

“For the purpose of providing for the permanent maintenance and support” of the wife “and in consideration of the release” by her “from all claims and demands which” she might have against petitioner for support and maintenance, petitioner assigned to her twenty-five per 'cent of his income for personal services, whether rendered individually or as a member of a partnership, and such additional portion of his income necessary to make the amount assigned equal to $500 a month. The taxpayer, a practicing attorney, agreed to notify any partnership of which he might thereafter become a member, of the agreement and assignment. He further agreed *623 to secure the assent of the partnership to the assignment and to obtain an agreement by the partnership to pay the income assigned directly to the wife. The…