Chicago, Nov. 10. – Breach of promise suits are quoted higher in demand on the ruling by Mrs. Mabel Reinieke, collector of internal revenue, that damages obtained for breach of promise are not subject to income tax. “A promise to marry is a personal right, not subject to any appraisal of market value,” decides Mrs. Reinieke, “and payments in compromise do not constitute taxable assets.”

“Cash For Heat Balm Untaxed – Chicago Ruling Will Set Premium on Breach of Promise Actions,” Los Angeles Times (Ca.), Nov. 11, 1923, part I, p. 5