Legal Opinion
McCarthy v. United States
District Court, D. Massachusetts
Decided May 19, 1964No. Civ. A. 62-554PublishedCited by 6 opinions
1Opinion of the Court
SWEENEY, Chief Judge.
This is an action for the recovery of Federal income taxes and interest paid for the years 1957 and 1958 in the amounts $983.39 and $3,354.37, respectively, which the plaintiffs allege were illegally and erroneously assessed and collected. This court has jurisdiction under 28 U.S.C. § 1346(a) (1).
The question presented is whether certain payments made by the C. F. Hathaway Company of Waterville, Maine, to the taxpayer, the widow of one of its executives, Charles R. McCarthy, are ex-cludable from her taxable income as a gift pursuant to Section 102 of the Internal Revenue…
2Cases cited12 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Gladys W. Simpson v. United StatesCourt of Appeals for the Seventh Circuit · 1958
- 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
- United States v. Hazel B. Kasynski, Formerly Hazel B. AinsworthCourt of Appeals for the Tenth Circuit · 1960
- Estate of Martin Kuntz, Sr., Deceased, Isabelle M. Kuntz, and Isabelle M. Kuntz, Individually, Surviving Wife v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1962
7 more not listed; retrieve them via the Exa API.
3Cited by6 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
- Frank v. United StatesDistrict Court, S.D. New York · 1966
- Marvin E. Jensen v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Fanning v. ConleyDistrict Court, D. Connecticut · 1965
- Estate of Sydney J. Carter, Deceased (A/k/a Sydney J. Canter) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1971
1 more not listed; retrieve them via the Exa API.