Legal Opinion
Dewling v. United States
United States Court of Claims
Decided January 8, 1952No. 48564PublishedCited by 5 opinions
1Opinion of the CourtWhitaker, Judge
Plaintiff sues to recover income taxes assessed against him by reason of the inclusion in his gross income of amounts which, he says, were gratuities, and, therefore, not to be included.
If they were gratuities, they are not to be included because section 22 of Title 26, Internal Bevenue Code, says that “gifts” are not to be included in gross income.
The report of Commissioner Foster, to which no exception is taken, shows that the controversial sums were paid plaintiff pursuant to an Act of Congress (58 Stat. 257) which was passed in recognition of the exceptional character of the services…
2Cited by5 opinions
- Anderson v. United StatesCourt of Appeals for the Ninth Circuit · 1953
- Beattie Through Beattie v. United StatesDistrict Court, D. Alaska · 1986
- Goethals v. United StatesUnited States Court of Claims · 1957
- David J. Greisen, by and Through His Father and Natural Guardian, Ronald E. Greisen v. United States of America, Mary Elizabeth Beattie and Catherine Anne Beattie, Minors, Through Their Next Friend, J. Patrick Beattie v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- Greisen ex rel. Greisen v. United StatesCourt of Appeals for the Ninth Circuit · 1987