Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal Revenue

Chief Judge Friendly’s comprehensive opinion demonstrates at least these two things: first, that since Commissioner of Internal Revenue v. Duberstein, 363 U.S. 278, 80 S.Ct. 1190, 4 L.Ed.2d 1218 (1960), there has been a perhaps unfortunate variety of judicial answers to the question whether payments to survivors were compensation or gifts, and, second, that in this case the trier of facts could have come to the other conclusion as many other judges probably would. Nevertheless, I depart from the court because the standards set by the Supreme Court, in delineating the roles of trier and…