MacFarlane v. Commissioner
United States Tax Court
Two months after death of petitioner's husband in 1944, the company he had long served in an executive capacity departed from its usual policy and paid to petitioner the approximate amount of bonus her husband would have received if he had survived. Held, on the facts, payment was not compensation for services but was a a gift to the widow, excludible from gross income under section 22 (b) (3) of the Code.
1Opinion of the Court
Alice M. Macfarlane, Petitioner, v. Commissioner of Internal Revenue, Respondent
MacFarlane v. Commissioner
Docket No. 27259
United States Tax Court
19 T.C. 9; 1952 U.S. Tax Ct. LEXIS 77;
October 9, 1952, Promulgated
Decision will be entered under Rule 50.
Two months after death of petitioner's husband in 1944, the company he had long served in an executive capacity departed from its usual policy and paid to petitioner the approximate amount of bonus her husband would have received if he had survived. Held, on the facts, payment was not compensation for services but was a a gift to the widow,…
2Cases cited7 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Bausch's Estate v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Second Circuit · 1951
- Bausch v. CommissionerUnited States Tax Court · 1950
- Aprill v. CommissionerUnited States Tax Court · 1949
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