Legal Opinion
Estate of Olsen v. Commissioner
Court of Appeals for the Eighth Circuit
Decided May 4, 1962No. 16884PublishedCited by 12 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
The petitioners seek a review and reversal of an unreported decision of the-Tax Court, filed May 31, 1961, holding that a $5,000 payment made October 27, 1955, to Hazel D. Olsen, the widow of W. R. Olsen, by Super Valu Stores, Inc., the corporation of which he was an officer and director, was not a nontaxable gift to the widow within the meaning of See*672tion 102(a) of the Internal Revenue Code of 1954, 26 U.S.C. 1958 ed. § 102(a).1
The evidentiary facts are undisputed. W. R. Olsen died September 12, 1955, at the age of 67. He was then secretary-treasurer of Super Valu…
2Cases cited13 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Estate of Hellstrom v. CommissionerUnited States Tax Court · 1955
- Pierpont v. CommissionerUnited States Tax Court · 1960
- United States v. Hazel B. Kasynski, Formerly Hazel B. AinsworthCourt of Appeals for the Tenth Circuit · 1960
8 more not listed; retrieve them via the Exa API.
3Cited by12 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
- Mildred W. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- Estate of Julius B. Cronheim, Deceased, Richard B. Cronheim, and Emily F. Cronheim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Jane M. Fanning (Formerly Jane M. Husting) v. Joseph J. Conley, Jr., as District Director of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1966
- McCarthy v. United StatesDistrict Court, D. Massachusetts · 1964
7 more not listed; retrieve them via the Exa API.