Legal Opinion
Elizabeth J. Froehlinger v. United States
Court of Appeals for the Fourth Circuit
Decided April 20, 1964No. 9093PublishedCited by 3 opinions
1Per curiam
It was for the district court to determine the ultimate issue of fact as to whether or not the payment was a gift or compensation. It found as a fact that the payment was compensation. Froehlinger v. United States, 217 F.Supp. 13 (D.C.Md. 1963). That finding of ultimate fact is binding upon us. Commissioner v. Du-berstein, 363 U.S. 278, 80 S.Ct. 1190, 4 L.Ed.2d 1218 (1960); Poyner v. C. I. R., 301 F.2d 287 (4th Cir. 1962).
Affirmed.
2Cases cited3 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Poyner v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Froehlinger v. United StatesDistrict Court, D. Maryland · 1963
3Cited by3 opinions
- Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
- Fanning v. ConleyDistrict Court, D. Connecticut · 1965
- Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971