Legal Opinion
Jane M. Fanning (Formerly Jane M. Husting) v. Joseph J. Conley, Jr., as District Director of Internal Revenue for the District of Connecticut
Court of Appeals for the Second Circuit
Decided February 11, 1966No. 166, Docket 29923PublishedCited by 8 opinions
1Opinion of the Court
KAUFMAN, Circuit Judge:
Once again in this post Commissioner v. Duberstein1 era, we are called upon to review whether a corporate payment to the widow of a deceased employee is excludable from her gross income because it was a “gift.”2 After a trial solely on depositions and documentary evidence, Judge McLean found that the disputed disbursement had been prompted by motives of “generosity, admiration and respect” and thus constituted nontaxable income to the widow. For the reasons set forth below, we affirm.
The facts upon which this appeal is predicated are largely undisputed; but, typical of…
2Cases cited8 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Eva L. Gaugler, on Behalf of Herself and as Under the Last Will and Testament of Raymond C. Gaugler, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1963
- United States v. Hazel B. Kasynski, Formerly Hazel B. AinsworthCourt of Appeals for the Tenth Circuit · 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
- Poyner v. CommissionerCourt of Appeals for the Fourth Circuit · 1962
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Comtel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
- Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
- Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
- Jane M. Fanning (Formerly Jane M. Husting) v. Joseph J. Conley, Jr., as District Director of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1966
3 more not listed; retrieve them via the Exa API.