Legal Opinion
United States v. Mabel Carroll Pixton, Individually
Court of Appeals for the Fifth Circuit
Decided January 7, 1964No. 20229PublishedCited by 7 opinions
1Opinion of the Court
WISDOM, Circuit Judge.
In this tax case we are called upon to review the district court’s holding that a “widow’s bonus”, salary continuation payment, was an excludable gift under Section 102(a) of the 1954 Code rather than taxable income of employees’ death benefits under Section 61(a). 1 We affirm.
The facts are stipulated. For many years, Marvin Pixton was an officer and director of the Ingalls Iron Works Company of Alabama. After his death, May 14, 1957, Ingalls paid Mrs. Pixton $22,-500 under a resolution of the board of directors authorizing the payment “in recognition of the long,…
2Cases cited11 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- 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
- Mildred W. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
6 more not listed; retrieve them via the Exa API.
3Cited by7 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
- McCarthy v. United StatesDistrict Court, D. Massachusetts · 1964
- Landry v. United StatesDistrict Court, E.D. Louisiana · 1964
- Marvin E. Jensen v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Meyer v. United StatesDistrict Court, S.D. California · 1965
2 more not listed; retrieve them via the Exa API.