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With the exception of several decisions in the Second Circuit, which the Treasury has announced that it will not follow,2 it seems well settled that a transfer from the husband to the wife of $X in cash or a like value in property, either in lump sum or over a period of time, for release of the wife's right to support and maintenance will not be taxed as a gift.3 This is true, of course, only so long as the value of the transfer does not exceed the value of the "right" to support and maintenance, based upon acceptable actuarial tables. The elements to be considered in determination of the value of the support rights are "the amount of the husband's annual income, the extent of his assets, the life expect* 3rd year law student, Duke University; B.S. Texas Christian University,

Taxation of Property Transfers in Marriage Settlements in Connection with Divorce