Legal Opinion
Poyner v. Commissioner
Court of Appeals for the Fourth Circuit
Decided March 21, 1962No. 8350PublishedCited by 21 opinions
1Opinion of the Court
SOBELOFF, Chief Judge.
Not the least of the difficulties often faced by a recently widowed woman is the loss of her husband’s financial support. However, for many widows of ranking employees in companies, this cause for worry has been alleviated by the practice of the employer making payments to the widow for limited periods following the husband’s death, frequently by continuing to pay her the salary her husband would have received had he lived. The Commissioner of Internal Revenue has since 19501 sought to treat such payments as ordinary income to the widow under the general provisions of…
2Cases cited16 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- United States v. KaiserSupreme Court of the United States · 1960
- Gladys W. Simpson v. United StatesCourt of Appeals for the Seventh Circuit · 1958
- Pierpont v. CommissionerUnited States Tax Court · 1960
11 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Wendell Olk v. United StatesCourt of Appeals for the Ninth Circuit · 1976
- Mildred W. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- William Simmons and Viola Simmons, His Wife v. United StatesCourt of Appeals for the Fourth Circuit · 1962
- Nell W. Carson v. The United StatesUnited States Court of Claims · 1963
- Poyner v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
16 more not listed; retrieve them via the Exa API.