Court of Appeals for the Sixth Circuit May 5, 1958, 13347_1 (United States v. Eleanor A. Bankston)

PER CURIAM.

The question presented by this appeal is whether or not approximately $20,-000.00 paid in the year 1952 to Eleanor A. Bankston, appellee and plaintiff in the District Court, should be included in her gross income of that year for income tax purposes.

The district judge made findings of fact and stated his conclusions of law.