Legal Opinion
Landry v. United States
District Court, E.D. Louisiana
Decided March 18, 1964No. Civ. A. No. 10813PublishedCited by 3 opinions
1Opinion of the Court
WEST, District Judge.
This is a suit for refund of income taxes in the amount of $12,928.62, plus interest, alleged by petitioner, Lelia P. Landry, to have been overpaid for the year 1955. The question presented for determination here may be very simply stated thusly: Were certain payments, totaling $23,300, which were received by petitioner taxpayer from her deceased husband’s employer, includable in her income for the year 1955 under the provisions of Section 61(a) of the Internal Revenue Code of 1954, as contended by the Government, or were these payments excludable from income as gifts…
2Cases cited6 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Robertson v. United StatesSupreme Court of the United States · 1952
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
- Marvin E. Jensen v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971