Legal Opinion
Rodner v. United States
District Court, S.D. New York
Decided February 6, 1957PublishedCited by 13 opinions
1Opinion of the Court
DIMOCK, District Judge.
This action to recover income tax is based upon the theory that the fund taxed was a gift and thus exempt under section 22(b) (3) of the Internal Revenue Code of 1939, as amended, 53 Stat. 10, 26 U.S.C. § 22(b) (3) (1946).
The amount in question was paid to plaintiff Betty Rodner after the death of her husband Harold Rodner by his employer Warner Bros. Service Corp. She included the amount as taxable income in an income tax return for the year in which the payment was received. This was a joint return covering her income for the entire year and her husband’s income for…
2Cases cited9 opinions
- Lawrence v. . FoxNew York Court of Appeals · 1859
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Willkie v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Estate of Hellstrom v. CommissionerUnited States Tax Court · 1955
- Flarsheim v. United StatesCourt of Appeals for the Eighth Circuit · 1946
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Pierpont v. CommissionerUnited States Tax Court · 1960
- Hilda Bounds v. United StatesCourt of Appeals for the Fourth Circuit · 1958
- Estate of Stoll v. CommissionerUnited States Tax Court · 1962
- Poyner v. CommissionerCourt of Appeals for the Fourth Circuit · 1962
- Poyner v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
8 more not listed; retrieve them via the Exa API.