Legal Opinion
Eva L. Gaugler, on Behalf of Herself and as Under the Last Will and Testament of Raymond C. Gaugler, Deceased v. United States
Court of Appeals for the Second Circuit
Decided January 24, 1963No. 119, Docket 27677PublishedCited by 33 opinions
1Opinion of the Court
MEDINA, Circuit Judge.
Plaintiff appeals from an adverse judgment after a non-jury trial in the Southern District of New York, in an action brought under 28 U.S.C., Section 1346(a) (1) to recover income taxes paid under protest for the year 1952 in the amount of $61,482.58. We hold that Judge Levet properly determined that $72,727.27 paid by the American Cyanamid Company to appellant as the widow of Raymond C. Gaugler, who was, at the time of his death, President of the Company, was not excludable from gross income as a gift under Section 22(b) (3) of the Internal Revenue Code of 1939.…
2Cases cited18 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Gladys W. Simpson v. United StatesCourt of Appeals for the Seventh Circuit · 1958
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Bausch's Estate v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Second Circuit · 1951
13 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Nell W. Carson v. The United StatesUnited States Court of Claims · 1963
- Katherine F. Miller v. Commissioner of Internal Revenue, Joseph M. Detota v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
- Froehlinger v. United StatesDistrict Court, D. Maryland · 1963
- John C. Nordt Co. v. CommissionerUnited States Tax Court · 1966
28 more not listed; retrieve them via the Exa API.