Legal Opinion
Mildred W. Smith v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided July 30, 1962No. 13815PublishedCited by 31 opinions
1Opinion of the Court
STALEY, Circuit Judge.
The question on this appeal is whether the Tax Court’s finding that certain payments made by a corporation to the widow of a deceased officer did not constitute a gift is clearly erroneous.
Mildred W. Smith, petitioner on this appeal, is the remarried widow of Norman F. Wiss, who died on September 15, 1954. Prior to his death, deceased had been an employee of J. Wiss & Sons Co. (“corporation”) for thirty-five years. Pursuant to a resolution passed by its board of directors, the corporation paid petitioner $38,841.37 in 1955 and $33,-008.04 in 1956. 1 Petitioner failed to…
2Cases cited7 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. KaiserSupreme Court of the United States · 1960
- 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
- United States v. Genevieve E. Frankel, of the Estate of Samuel F. Frankel, Deceased, and Genevieve E. FrankelCourt of Appeals for the Eighth Circuit · 1962
2 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- 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
- Hagar v. CommissionerUnited States Tax Court · 1965
- Nell W. Carson v. The United StatesUnited States Court of Claims · 1963
- Evans v. CommissionerUnited States Tax Court · 1962
- Roy I. Martin and Elizabeth E. Martin v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
26 more not listed; retrieve them via the Exa API.