Legal Opinion
Lucile McCrea Evans v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided April 10, 1964No. 15373PublishedCited by 10 opinions
1Per curiam
On July 29, 1955, the Board of Directors of the Tennessean Newspapers, Inc., which publishes the “Nashville Tennessean,” adopted a resolution calling for the payment to petitioner-appellant, Lucile McCrea Evans, of monthly sums of $2,-500 for two years, or a total of $60,000. The resolution recited that the payments were “intended as gifts.”
Mrs. Evans is the widow of Silliman Evans, Sr., the former publisher of the “Tennessean,” and majority stockholder of the Tennessean Newspapers, Inc. She was the principal beneficiary under the Silliman Evans, Sr., will. She was also elected president of…
2Cases cited3 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Estate of Martin Kuntz, Sr., Deceased, Isabelle M. Kuntz, and Isabelle M. Kuntz, Individually, Surviving Wife v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
- Evans v. CommissionerUnited States Tax Court · 1962
3Cited by10 opinions
- Crawford Transport Company, Incorporated v. Chrysler Corporation and Commercial Carriers, IncorporatedCourt of Appeals for the Sixth Circuit · 1964
- Crosby Valve & Gage Co. v. CommissionerUnited States Tax Court · 1966
- Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
- Crosby Valve & Gage Co. v. CommissionerUnited States Tax Court · 1966
- Dickson v. CommissionerUnited States Tax Court · 1964
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