Legal Opinion
United States v. Ben Martin and Rachel T. Martin
Court of Appeals for the Eighth Circuit
Decided October 20, 1964No. 17564PublishedCited by 44 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
The question presented by this appeal is whether the District Court erred in holding that a lump sum distribution made in 1955 to taxpayer Ben Martin 1 by his employer Waterman Steamship Corporation (Waterman) upon a tax exempt retirement trust was paid on account of his “separation from service” of his employer within the meaning of § 402 (a) (2) I.R.C.1954 2 so as to qualify for preferential capital gains treatment.
The trial court’s opinion finding for the taxpayer is reported at 229 F.Supp. 549. The Government has taken this timely appeal from the judgment.
The…
2Cases cited19 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Crane v. CommissionerSupreme Court of the United States · 1947
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
14 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- The Municipal Bond Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1965
- Gittens v. CommissionerUnited States Tax Court · 1968
- Funkhouser v. CommissionerUnited States Tax Court · 1965
- Reinhardt v. CommissionerUnited States Tax Court · 1985
- United States v. William L. Haggart and Marjorie HaggartCourt of Appeals for the Eighth Circuit · 1969
39 more not listed; retrieve them via the Exa API.