Legal Opinion
O'Daniel's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 4, 1949No. 143, Docket 21169PublishedCited by 35 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The decedent was in the employ of American Cyanamid Company for more than twenty years prior to his death, which was on November 4, 1943, and at that time was a vice-president and director of the company. The company had a bonus plan in which the decedent had participated for a number of years. No employee had any enforceable right under the plan to an allotment of a bonus for the current year until that share was designated by the proper officer. No share of the bonus for 1943 was designated for the decedent until March 14, 1944, several months after his…
2Cases cited3 opinions
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- Helvering v. McGlue's EstateCourt of Appeals for the Fourth Circuit · 1941
- Commissioner v. Guaranty Trust Co.Court of Appeals for the Second Circuit · 1944
3Cited by35 opinions
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
- Bausch's Estate v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Second Circuit · 1951
- Edward D. Rollert Residuary Trust, Genesee Merchants Bank and Trust Company, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
- Estate of Helen Davison, Deceased, First National Bank of Arizona v. United StatesCourt of Appeals for the First Circuit · 1961
- Estate of Charles A. Riegelman, Deceased, William I. Riegelman, Carol R. Lubin and Arthur L. Strasser, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
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