Legal Opinion
Froehlinger v. United States
District Court, D. Maryland
Decided May 8, 1963No. Civ. 12420PublishedCited by 10 opinions
1Opinion of the Court
THOMSEN, Chief Judge.
This is an action for the recovery of income taxes alleged to have been erroneously and illegally collected from plaintiff, who is the widow of a deceased officer of the Arundel Corporation. The taxes in question were based upon certain quarterly payments made to her by Arundel in a total amount approximately equal to her husband’s salary for oné year. 1 The specific issue is whether the payments made during the years 1956 and 1957 constituted taxable income to the widow under sec. 61, I.R.C.1954, or a gift excludable under sec. 102. Evidence of a policy to make such…
2Cases cited12 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- 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
- Gladys W. Simpson v. United StatesCourt of Appeals for the Seventh Circuit · 1958
7 more not listed; retrieve them via the Exa API.
3Cited by10 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
- Elsie F. Greentree v. United StatesCourt of Appeals for the Fourth Circuit · 1964
- Elizabeth J. Froehlinger v. United StatesCourt of Appeals for the Fourth Circuit · 1964
- Marvin E. Jensen v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Meyer v. United StatesDistrict Court, S.D. California · 1965
5 more not listed; retrieve them via the Exa API.