Legal Opinion
Gladys W. Simpson v. United States
Court of Appeals for the Seventh Circuit
Decided November 7, 1958No. 12275, 12276PublishedCited by 46 opinions
1Opinion of the Court
SCHNACKENBERG, Circuit Judge.
Defendant1 has appealed from a judgment entered in the district court in favor of plaintiff,2 in her suit against the government to recover part of her income tax paid for the year 1951, on the ground that a payment of $33,750 to her from the Mueller Company, of which her deceased husband had been an executive, was not income but was a gift under the exclusion provisions of section 22(b)(3) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 22(b) (3). The district court held that the payment was a gift.3
From the district court’s findings of fact, the undisputed…
2Cases cited10 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Commissioner v. JacobsonSupreme Court of the United States · 1949
- Glenn Weible and Patricia Weible v. United StatesCourt of Appeals for the Ninth Circuit · 1957
5 more not listed; retrieve them via the Exa API.
3Cited by46 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
- Hilda Bounds v. United StatesCourt of Appeals for the Fourth Circuit · 1958
- Edward C. Heard and Cora L. Heard v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Estate of Fried v. CommissionerUnited States Tax Court · 1970
- Poyner v. CommissionerCourt of Appeals for the Fourth Circuit · 1962
41 more not listed; retrieve them via the Exa API.