Court of Appeals for the Ninth Circuit November 28, 1941, No. 9857 (Somerville v. Commissioner)

STEPHENS, Circuit Judge.

George J. and Gertrude Martha Somerville, while husband and wife, and residents of California entered into a property settlement agreement in writing on September 1, 1936. An interlocutory judgment of divorce between them was decreed September 28th of the same year, and a final divorce followed as of October 2, 1937.