William O. Douglas

“ Congress drew a clear line when it used the word 'fix.' Resort to litigation, rather than to Congress, for a change in the law is too often the temptation of government which has a longer purse and more endurance than any taxpayer. ”

“ The revenue laws have become so complicated and intricate that I think the Government in moving against the citizen should also turn square corners. The Act, 1939 I.R.C. § 22 (k) , makes taxable to the husband that part of alimony payments 'which the terms of the decree or written instrument fix, in terms of an amount of money or a portion of the payment, as a sum' payable for support of minor children. ”